Every person engaged in the short-term rental business with a valid certificate of registration from the Commissioner of the Revenue shall collect this short-term rental tax from the lessee of the short-term rental property at the time of rental.
The person collecting this tax shall maintain a record of all rental transactions for which this tax is collected, which record shall contain:
(a) A description of the property rented;
(b) The period of time for which the property was rented;
(c) The name of the person to whom the property was rented; and
(d) The amount charged for each rental, including all late charges, penalties and interest.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)