The tax to be collected shall be stated and charged separately on any record, contract, bill or statement of charges made for such use and shall be paid by the occupant to the operator who shall be liable for the collection thereof and for the tax. No operator of a hotel 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 operator or that any part thereof will be refunded.
('65 Code, § 732.05)