(a) The tax shall be paid by the consumer to the vendor as trustee solely for the benefit of the County, and each vendor shall collect the full amount of the tax payable on each taxable transaction in the manner and at the times provided as follows:
The vendor shall collect the tax with and at the same time as the lodging price.
(b) To the extent the vendor fails to collect the tax, from the consumer or, having collected the tax, fails to return and remit the same when due, the tax is hereby imposed and levied upon the vendor. This subsection does not affect the vendor's duty nor the consumer's liability to pay the tax.
(c) Within thirty days after enacting this section or within thirty days after commencing business whichever is later, each lodging establishment renting lodging to transient guests shall register such lodging establishment with the Fiscal Officer and obtain a "Transient Occupancy Registration Certificate" which shall at all times be posted in a conspicuous place on the premises. Such certificate shall state the following:
(1) The name of the operator.
(2) The address of the lodging establishment.
(3) The date upon which the certificate was issued.
(4) "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of Chapter 703 by registering with the County of Summit Fiscal Officer for the purpose of collecting from transient guests, the Lodging Tax and remitting same to the Fiscal Officer. This certificate does not constitute a permit or license."
(Ord. 2005-563. Adopted 11-7-05.)