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(a) The amount of such tax shall be separately stated by the operator on any bill, statement, invoice or charge made for the occupancy of any hotel room or rooms. Such tax shall be collected by the operator from the person paying the consideration for the occupancy of the hotel room or rooms at the time payment for the occupancy of the hotel room or rooms is made. The operator shall be liable for the collection of the tax and for the tax.
(b) Such tax constitutes a debt owed by the person paying the consideration for the occupancy of the hotel room or rooms which is extinguished only by payment of such tax to the operator. If, for any reason, the tax due is not paid to the operator by the person paying the consideration or the occupancy of the hotel room or rooms, the City Recorder may require the tax to be paid directly by such person to the City Recorder.
(c) All collections under the provisions of this article shall be deemed to be held in trust by the operator until the same have been remitted to the City Recorder in the manner provided in this article.
(d) No operator of a hotel shall advertise or state in any manner, either directly or indirectly, that such tax or any part thereof will be assumed or absorbed by the operator, or that it will be added to the cost of any room or rooms, or that, if added, any part will be refunded. (Ord. 2014-04. Passed 11-5-14.)