CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.51 Collection by operators; amount of tax to be stated separately from amount of rent charged; transient to receive receipt for payment of tax; advertising that payment of tax not required prohibited.
Each operator shall collect the tax imposed by this article to the same
extent and at the same time as the rent is collected from every transient. The
amount of tax shall be separately stated from the amount of the rent charged,
and each transient shall receive a receipt for payment from the operator.
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 it will not be added to the rent, or that, if added, any part
will be refunded except in the manner hereinafter provided. (Ord. No. 669,