§ 23-02-070. Collection of tax.

Latest version.

(a)

Every vendor providing lodgings shall collect the tax thereof on behalf of the municipality and shall act as a trustee therefor.

(b)

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

(c)

On and after May 1, 1970, each vendor licensed under this article shall be liable to the city for the tax provided herein on the rent paid for lodging.

(Code 1960, § 5-17-7(A)—(C); Ord. No. 441, 2-10-70)

                    
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