Every lodging provider renting guest rooms in the city shall collect a tax of 7% on the amount of rent from the guest unless an exception is provided under § 37.038. The lodging provider shall provide a receipt to each guest, which receipt shall reflect both the amount of rent and the amounts of this and other tax applicable. This tax shall be due from the guest, and shall be collected by the lodging provider at the same time that the rent is collected. The lodging provider shall be liable for any amount of tax that he or she fails to collect appropriately; and must remit to the city any amount of tax collected in excess of that which should have been collected.
(`87 Code, § 22-32) (Ord. 1972-8, passed 8-15-72; Am. Ord. 2008-17, passed 8-5-08)