A. Payment, Collection Required: The tax levied herein shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every hotel to collect said tax from the guest or lodger, and to pay over to the City Administrator or their designee said tax on a monthly basis as provided herein.
(Ord. 19-1186, 2-18-2019)
B. Receipt: Every person required to collect the tax levied by this chapter shall receive said tax from the guest or lodger at the time the room charge is paid. A receipt, invoice or other statement or memorandum showing the itemized rental and all taxes shall be issued to the user, lessee or tenant.
(1987 Code § 23-3)