The ultimate incidence of and liability for payment of the tax shall be borne by the hotel owner, manager or operator of such hotel accommodations. Such tax shall be in addition to any and all other taxes. The hotel owner, manager, or operator may reimburse themselves for their tax liability for such tax by charging the lessee or tenant of such hotel accommodations by separately stating such tax as an additional charge on the lessee’s or tenant’s statement of charges. It shall be the duty of every owner, manager or operator of hotel accommodations to secure such tax from the lessee or tenant of such hotel accommodations and pay over to the Treasurer such tax under rules and regulations prescribed by the Treasurer and as otherwise provided by this chapter.
(Ord. 679. Passed 10-13-86; Ord. 1084. Passed 11-26-01.)