(A) Any tax required to be paid by transient guests under the provisions of this subchapter shall be deemed a debt owed by the transient guests to the village. Any such tax collected by an operator which has not been paid to the village shall be deemed a debt owed by the operator to the village. Any person owing money to the village under the provisions of this subchapter shall be liable in an action brought in the name of the village for the recovery of such amount.
(B) The tax imposed by this subchapter shall be paid by the transient guest to the operator and each operator shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. If for any reason the tax due is not paid to the operator, the Tax Commissioner may require that such tax be paid directly to the Tax Commissioner.
(C) (1) If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. No exemption shall be granted except upon a claim therefore made at the time the tax is collected and under penalty of perjury, which claim shall be filed upon a form prescribed by the Tax Commissioner. All claims of exemption shall be made in the manner prescribed by the Tax Commissioner.
(2) The following entities are exempted from paying the lodging tax as established in this subchapter:
(a) The federal government when the room or rooms provided are paid direct by the federal government and the federal government controls the use of the room or rooms provided; and
(b) Any entity not defined as a “person” pursuant to § 37.016, including, but not limited to, other state governments or their political subdivisions when the room or rooms provided are paid direct by such other state government or their political subdivisions and such other state government or their political subdivisions controls the use of the room or rooms provided.
(Ord. 1348-06, passed 6-19-2006)