No transient guest shall refuse to pay the full and exact tax as required by this Chapter, or present to the operator false evidence indicating that the lodging as furnished is not subject to the tax.
If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies. (1969 Code 109.04)