The transient occupancy tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator as provided in Section 882.07. If for any reason the tax due is not paid to the vendor, the Administrator may require that such tax be paid directly to the Administrator.
No exemption shall be granted except upon a claim made therefor at the time rent is collected, upon a form prescribed by the Administrator and subject to applicable penalties for perjury. All claims of exemption shall be made in the manner prescribed by the Administrator (Ord. 2049. Passed 6-5-73.)