A. Each operator receiving a room rental payment that is subject to the transient lodging tax, at the time of receipt of the room rental payment, shall collect the amount of the tax imposed. The operator shall provide a receipt for payment of the transient lodging tax to the transient.
B. If the monetary compensation received by an operator from a transient includes any charge for services or accommodations besides lodging space, then the room rental portion of such compensation shall be billed to the transient as a separate item.
C. Transient lodging taxes collected by an operator shall be held in trust until remitted to the City.
D. No operator shall represent to the public that the transient lodging tax will not be added to the room rental charge, will be absorbed by the operator or will be refunded in a manner contrary to this Chapter.
E. In lieu of paying the transient lodging tax to an operator, a transient may remit the tax directly to the Department of Finance and Management Services. Any transient who opts to remit the transient lodging tax directly to the Department of Finance and Management Services shall provide written proof of such remittance to the operator.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)