(a) The transient occupancy tax to be collected shall be stated and charged separately from the rent shown on any record thereof, at the time the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill, statement or charge made for such occupancy issued or delivered by the operator, and the tax shall be paid by the transient guest to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax.
(b) No operator of a hotel 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 rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. O91-63, passed 7-16-1991)