Each operator shall collect the tax imposed by this chapter, to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall upon demand receive a receipt for payment from the operator. Every operator required to collect the tax imposed herein shall be entitled to retain 5% of the total taxes collected to defray the costs of collections and remittance.
(Ord. 147, passed 5-2-1996)