(A) The tax herein levied shall be collected by the self-storage facility owner from the occupant when collecting the price, charge, or rent to which it applies. Every occupant shall be given a bill, invoice, receipt, statement, or memorandum of the price, charge or rent payable upon which the tax shall be computed and paid to the Village Treasurer, as trustee thereof for and on behalf of the village.
(B) (1) Any tax required to be collected by this chapter, and any tax in fact collected, shall constitute a debt owed to the village by the owner of any self- storage facility, provided that the owner shall be allowed credit for such tax related to any attempt to collect the tax which are written off as uncollectable, as provided within § 41.05 of this Code.
(2) For example, the owner shall be allowed a credit for such taxes charged which are determined to be uncollectable due to nonpayment of rental charges. The acceptance of such credit, shall be determined by Village Treasurer upon presentation by the owner of true and correct documentation, including an affidavit, validating such information. Provided however, that if the such charges under such accepted credit(s) are thereafter collected, the owner shall be obligated to remit the tax due on same.
(C) If the owner fails to collect the tax from the occupant, then the occupant shall be obligated to file a return and pay the tax directly to the village as provided within § 126K.02.
(Ord. 2020-O-014, passed 3-3-20)