Each operator collects the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax is separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any portion 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 provided in Section 3.20.140 herein. (Ord. 189 § 1, 1999: Ord. 12 § 5, 1989)