(a) The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof at the time the occupancy is arranged or contracted and charged for. Such tax shall also be stated separately upon every evidence of occupancy or any bill, statement or charge made for the occupancy issued or delivered by the operator. The tax shall be paid by the occupant to the operator as trustee for and on account of the City of Xenia, and the operator shall be liable to the city for the collection thereof and for the tax.
(b) No operator of a hotel or motel 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 it will not be added to the rent, or that, if added, any part will be refunded, except in the manner hereinafter provided.
(Ord. 91-62, passed 10-24-1991)