(A) The amount of such tax shall be separately stated by the hotel operator on any bill, statement, invoice or change made for the occupancy of any hotel room or rooms. Such tax shall be collected by the hotel operator from the person paying the consideration for the occupancy of the hotel room or rooms at the time payment for the occupancy of the hotel room or rooms is made. The hotel operator shall be liable for the collection of the tax and for the tax.
(B) Such tax constitutes a debt owed by the person paying the consideration for the occupancy of the hotel room or rooms which is extinguished only by payment of such tax to the hotel operator. If, for any reason, the tax due is not paid to the hotel operator by the person paying the consideration for the occupancy of the hotel room or rooms, the Finance Director may require the tax be paid directly by such person to the Finance Director.
(C) All collections under the provisions of this article shall be deemed to be held in trust by the hotel operator until the same have been remitted to the Finance Director.
(D) No operator of a hotel shall advertise or state in any manner, either directly or indirectly, that such tax or any part thereof will be assumed or absorbed by the hotel operator, or that it will not be added to the cost of any room or rooms, or that, if added, any part will be refunded.
(Ord. 1334, passed 1-7-02)