(A) Every local tax trustee shall collect the TLT at the time rent is paid unless an exemption applies. If payment is by credit card, for purposes of this section, payment is made at the time the credit card information is provided to the local tax trustee, not when the local tax trustee ultimately receives credit for the transaction. While holding the payment in trust for the city, a local tax trustee may commingle the tax proceeds with the local tax trustee's funds, but the local tax trustee is not the owner of tax proceeds, except that, when a return is filed, the local tax trustee becomes the owner of the administrative fee authorized to be retained. Local tax trustees may choose to file returns and remit payment based on amounts accrued but not yet collected. The local tax trustee is liable for any TLT that should have been collected from the occupant, except in cases of nonpayment of rent by the occupant.
(B) Upon request of the city, local tax trustees must provide all physical addresses of transient lodging facilities within the city limits and the related contact information, including the name and mailing address, of the general manager, agent, owner, host or other responsible person for the location.
(Ord. 565, passed 3-14-2022)