The tax herein levied shall be secured by the hotel owner, manager, operator, facilitator, or servicer from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel accommodations tax shall be stated, charged and shown separately. The Hotel Accommodations tax amounts so collected shall be paid to the Finance Director or the authorized representative of that office on a quarterly basis. The tax shall be due on or before the 15th day of the months of January, April, July and October, representing the tax collected in the quarters ending at the end of December, March, June and September immediately preceding the due date.
(Amd. Ord. 5290, 4-16-18)