(a) The tax to be collected shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill or statement or charge made for such occupancy issued or delivered by the vendor, and the tax shall be paid by the transient guest to the vendor as trustee for and on account of the City, and the vendor shall be liable for the collection thereof and for the tax.
(b) No vendor shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the amount charged for the lodging, or that, if added, any part will be refunded, except in the manner provided in this chapter.
(c) Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices, bills, and other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor's records shall contain a copy of the certificate of exemption required by Section 187.06. Such records and other documents shall be open during business hours to the inspection of the Tax Commissioner, and shall be preserved for a period of three years.
(Ord. 106-11. Passed 12-19-05.)