The tax levied herein shall be secured by the motel or hotel owner, manager or operator from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel accommodations tax shall be stated, charged and shown separately. The motel or hotel accommodations tax shall be paid to the person required to collect it as trustee for and on behalf of the city.
(Prior Code, § 36.082) (Ord. 97-O-1597, passed 1-2-1997)