The taxes imposed hereby shall be collected by the owner, operator or manager of the hotel or short-term rental from the paying guests and shown as a tax charge on the bill for occupancy of the rooms. The owner, operator or manager is liable to the City for such taxes whether or not they are actually collected from the paying guest. Such taxes shall be paid to the Finance Department of the City of Oxford on or before the fifteenth day of the month following the month in which the taxes accrued and the report required by Section 183.06 hereof shall accompany such payment.
(Ord. 3626. Passed 8-3-21.)