§ 3.20.130. Tax to be added to hotel, motel or bed and breakfast rental price.

A.

The operator of a hotel, motel or bed and breakfast shall add the tax to the rental price of the hotel or motel room or bed and breakfast accommodations. The amount of tax due shall be stated separately from the price of rental on the invoice, receipt or other statement or memorandum of rent given to the guest. Such tax is a debt from the guest to the operator of the hotel, motel or bed and breakfast until paid, and is recoverable at law in the same manner as other debts.

B.

In cases of payment by installment, the operator shall credit payments received first to payment of the tax due on the rental transaction.

C.

Upon collection by the operator of the taxes imposed herein, title thereto shall immediately vest in the city and pending remittance to the city, the operator shall hold the tax funds in trust for the benefit of the city.

(Ord. 04-10 § 2 (part), 2004).