Every person receiving any payment for lodging rental with respect to which a tax is levied under this subchapter shall collect the amount of such tax so imposed from the transient on whom such tax is levied or from the person paying for such lodging at the time payment for such lodging is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this subchapter.
(Ord. passed 6-10-1985; Am. Ord. passed 6-19-2007; Am. Ord. passed 8-13-2007; Am. Ord. passed 1-10-2012)