(A) The tax to be collected shall be stated and charged separately from the dock rent charged by an operator, and shown separately on any record thereof, on any bill or statement or charge made for the rent issued or delivered by the operator, and the tax shall be paid by the owner of the watercraft to the operator as trustee for and on account of the village, and the operator shall be liable for the collection thereof and for the tax.
(B) No operator of a marina 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 dockage rent, or that, if added, any part will be refunded.
(Ord. 14, 1990, passed 9-10-1990) Penalty, see § 37.99