(A) It shall be the duty of the owner, manager, licensee, or operator of each parking lot or garage to collect the tax from the recipient of the parking privilege and to pay over to the Village Treasurer the tax required by § 125.002 above under procedures prescribed by the Village Treasurer and as otherwise provided in this chapter.
(B) Every person required to collect the tax levied by this chapter shall secure said tax from the recipient at the time he collects the price, charge, or rent to which it applies. If the recipient is given any invoice, receipt, or other statement or memorandum of said price, charge, or rent paid or payable the tax shall be stated, charged, and shown separately on said document, provided, however, that documents printed prior to the effective date of this chapter need not separately show the tax hereby imposed.
(Ord. 88-0-075, passed 11-15-88)