(a) The consumer shall pay to the hotel operator the amount of tax imposed by this article which tax shall be added to and constitute a part of the consideration paid for the use or occupancy of the hotel room, and which tax shall be collectible as such by the hotel operator who shall account for and remit to the city all taxes paid by consumers. The hotel operator shall separately state the tax on all bills, invoices, accounts, books of account and records relating to consideration paid for occupancy or use of a hotel room. The hotel operator may commingle taxes collected hereunder with the proceeds of the rental of hotel accommodations. The city’s claim shall be enforceable against, and shall be superior to, all other claims against the money so commingled excepting only claims of the state for moneys held by the hotel collected as taxes. All taxes collected shall be deemed to be held in trust by the hotel until the same has been remitted to the city.
(b) A hotel or hotel operator shall not represent to the public in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not to be considered an element in the price to be collected from the consumer.
(c) A hotel operator doing business wholly or partially on a credit basis shall require the consumer to pay the full amount of tax due upon a credit sale at the time such sale is made or within 30 days thereafter.
(d) A profit may not accrue as the result of the collection of the tax authorized by this article, and in the event the total amount of taxes collected by a hotel operator are in excess of the amount for which a consumer would be liable, the total amount of all taxes collected by any hotel operator shall be remitted to the city.
(Ord. passed 2-21-2006)