(a) Each guest is obligated to pay the tax imposed by this chapter. The tax is due and payable at the time rent is paid, but in no event later than when the guest ceases to occupy or use the room.
(b) Every operator of guest accommodations subject to taxation under this chapter shall collect the tax from the guests at the time of collection of rents and hold it in trust for the benefit of the city. The accommodations tax payment is due to the city when the operator's sales tax payment is due to the city. The accommodations tax shall be reported on the operator's sales tax return as a separate line item.
(Ord. 00-06, passed 9-12-00)