Any tax imposed under this chapter is to be collected and shall be stated and charged separately from the rent and shown separately from any other charged tax upon every evidence of occupancy or any bill or statement or charges (need not be included on credit card or other similar type statements so long as listed on invoice) made for said occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as trustee for and on account of the City of Napoleon and the operator shall be liable for the collection thereof and for the tax.
No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax imposed under this chapter 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. 100-95. Passed 9-18-95.)
(Ord. 100-95. Passed 9-18-95.)