Any tax imposed by this chapter shall be paid by the transient guests to the operator, and each operator shall collect from the transient guests the full and exact amount of the tax payable on each taxable lodging.
If the transaction is claimed to be exempt, the party making such assertion must furnish to the operator, and the operator must obtain therefrom, 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.
(Ord. 2-99. Passed 2-1-99.)
(Ord. 2-99. Passed 2-1-99.)