(A) A collector shall add the five percent (5%) hotel-motel tax to the room rent which the collector collects at the time of the room rental or at the time of collection with respect to credit transactions. The tax is a debt from the guest to the collector until paid and is recoverable at law in the same manner as other debts. Notwithstanding the liability of the guest, taxes collected or which should have been collected by the collector under this Chapter are monies of the City for which the collector is at all times liable to the City.
(B) Collectors shall add the tax levied in this Chapter to the selling price in accordance with this Chapter, showing the tax as a separate and distinct item. The tax imposed on the sale of more than one separately priced item may be shown as a total tax on the aggregate price of all items purchased and delivered at one time.
(Ord. No. 2003-05, passed 5-6-03)