§ 36-36. Collection of tax; reporting.

(a)

Every vendor providing lodging shall collect the tax thereon on behalf of the county and shall act as a trustee therefor.

(b)

The tax shall be collected from the vendees in accordance with the provisions of this article and shall be charged separately from the rent fixed by the vendor for the lodging.

(c)

On and after December 1, 1978, each vendor under this article shall be liable to the county for the tax provided in this article on the rent paid for lodging.

(d)

Each vendor shall make a report by the 25th day of each month on forms provided by the manager of the receipts for lodging paid to him in the preceding calendar month and shall remit therewith payment of the amounts due to the county. These amounts shall be placed by the county into a separate fund to be disbursed only for the purposes provided for in this article. The report shall include sufficient information to enable the county to audit the report and shall be verified on oath by the vendor.

(Code 1985, § 4.04.060; Ord. No. 02-256, § 63, 7-7-2015)