§ 20.404. Tax collection by hotel; hotel required to post security.

(a)

When Collected. A hotelkeeper shall collect the room rental tax from a visitor when the visitor pays the room rental charge.

(b)

Itemization of Bill. A hotel's bill shall identify the room rental charge and the room rental tax as separate items from any other charge on the bill.

(c)

Tax Held in Trust. A hotelkeeper shall hold the room rental taxes he or she has collected in trust for the County until the hotelkeeper remits the collected taxes to the County.

(d)

Security Required. The Director of Finance may require a hotelkeeper to file a bond or other security acceptable to the Director of Finance to guarantee remittance of the taxes, plus penalties and interest.

(C.B. 38, 1998)

Editor's note

Code section 20.404 was originally enacted by Council Bill 53-1992.