Each operator shall collect the lodging tax imposed by this chapter at the time the rent is paid. In computing the lodging tax to be collected, amounts of tax less than one cent shall be considered an additional cent. The amount of lodging tax shall be separately stated from the rent charged for the lodging and those persons paying the lodging tax shall receive a receipt of payment from the operator. The lodging tax collected shall be deemed to be held in trust by the operator for the city. The lodging tax collected by the operator shall be a debt owed by the operator to the city and shall be extinguished only by payment to the city.
(Ord. 292, passed 11-9-09)