195.04 TAX TO BE SEPARATELY STATED AND CHARGED.

   (a)   The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy, or any bill or statement or charge made for an occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax.

   (b)   No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. (Ord. 87-291. Passed 11-17-87.)

195.05 REGISTRATION.

   Within thirty days after the effective date of this chapter or within thirty days after commencing business, whichever is later, each operator of any hotel renting lodging to transient guests shall register the hotel with the Director and obtain from him a transient occupancy registration certificate, to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:

   (a)   The name of the operator;

   (b)   The address of the hotel;

   (c)   The date upon which the certificate was issued;

   (d)   "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Ordinance by registering with the Director of Finance for the purpose of collecting from transient guests the Transient Occupancy Tax and remitting said tax to the Director. This certificate does not constitute a permit."

      (Ord. 87-291. Passed 11-17-87.)

195.06 REPORTING AND REMITTING.

   Each operator shall, on or before the fifteenth day of each month, make a return to the Director, on forms provided by the Director, of the total rents charged and received, and the amount of tax collected for transient occupancies during the preceding calendar month. All claims for exemption from the tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director. The Director may require further information in the return if the information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director. All returns and payments submitted by each operator shall be treated as confidential by the Director, and shall not be released by him except upon order of a court of competent jurisdiction, or to an officer or agent of the United States, the State, the County or the City, for official use only. (Ord. 89-324. Passed 12-5-89.)