(a) The short-term rental tax shall be paid by the Transient Guest to the Vendor unless division (b) of this section applies. Each Vendor shall collect from the Transient Guest the full and exact amount of the tax payable on the taxable price for each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the Vendor until paid to the Administrator as provided in Section 185.07 of this chapter. If, for any reason, the tax due is not paid to the Vendor, the Administrator may require the Transient Guest to pay such tax directly to the Administrator.
(b) A Booking Agent collecting for a Vendor may collect and remit the short-term rental tax in place of the Vendor, and in that instance, the Vendor shall not be responsible for collecting the short-term rental tax on any transaction for which the Vendor has received confirmation that the Booking Agent has collected and remitted the tax. If the Booking Agent collects the short-term rental tax, the requirements imposed on the Vendor set forth in Section 185.04(a) shall be applicable to the Booking Agent.
(Ord. 18-2019. Passed 9-9-19.)