(a) The tax is imposed upon and shall be paid by the consumer to the vendor as trustee solely for the benefit of Waterville, and each vendor as such trustee shall collect from the consumer the full and exact amount of the tax payable on each taxable transaction in the manner and at the time provided as follows:
(1) If the rent is, at or prior to the transaction, paid in cash, check draft or money order by the consumer to the vendor, the vendor shall collect tax with and at the time the rent is collected.
(2) If the rent is otherwise paid or to be paid, the vendor shall, at or prior to the furnishing of lodgings, charge the tax to the account of the consumer, which shall be collected by the vendor from the consumer in addition to the rent.
(b) Each such transaction shall be reported on, and the amount of the tax applicable thereto shall be remitted with the return for the period in which the transaction occurs and the amount of the tax shall become a legal charge in favor of the vendor and against the consumer.
(c) To the extent the vendor fails to collect the tax from the consumer upon each taxable transaction, or having collected the tax, fails to return and remit the same when due, the tax is hereby imposed and levied upon the vendor. This paragraph does not affect any duty of a vendor nor the liability of any consumer to pay the tax, both as imposed upon each hereunder; but any payment of tax by the vendor or the consumer reduces the liability of the other to Waterville to the extent of the payment. (Ord. 06-11. Passed 3-28-11.)