(a) The tax to be collected shall be stated and charged separately from the dock or boat rack storage rent charged by an operator, and shown separately on any record thereof, on any bill or statement or charge made for such rent issued or delivered by the operator, and the tax shall be paid by the owner of the watercraft to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax.
(b) No operator of a marina or boat rack storage facility shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the dockage or rack storage rent, or that, if added, any part will be refunded.
(Ord. 33-85. Passed 12-20-85.)