On and after July 1, 1983, every person receiving the total room charge paid by the customer for the use or possession of a room or lodging space by or for a transient with respect to which a tax is levied under this chapter shall collect the amount of the tax hereby imposed at the time payment for such room rental is made. Such tax shall be deemed to be held in trust by the person required to collect the same until remitted as required in Section 878.05. (Ord. 83-07. Passed 6-20-83; Ord. 21-07. Passed 7-14-21; Ord. 23-05. Passed 2-7-23.)