(a) Every vendor making taxable sales of lodging to purchasers in the City is required to collect the tax imposed by this article from such purchasers at the time such sales are made.

(b) The tax required to be collected by subsection (a) of this section shall be stated and charged separately from the purchase price on any record made at the time of the sale or at such later time when evidence of the sale is issued by the vendor. When added, such tax shall constitute a part of the purchase price and shall be a debt from the purchaser to the vendor until paid which shall be recoverable at law by the vendor in the same manner as other debts.

(c) All taxes paid by the purchaser to the vendor under this article shall remain the property of the City, to be held in trust by the vendor for the sole use and benefit of the city until remitted to the finance director.

(d) Taxes paid on the amount of gross taxable sales which are represented by accounts found to be worthless and which are lawfully charged off as bad debts by the vendor for federal and state income tax purposes may be credited upon a subsequent payment of tax as provided for in this article; provided, however, that if any such accounts are thereafter collected by the vendor, a tax shall be paid to the city upon the amount so collected.

(e) With respect to sales of lodging made by marketplace sellers in or through a marketplace facilitator's marketplace, a marketplace facilitator has all the liabilities, obligations, and rights under this article.

(f) Except as elsewhere provided in this article, the provisions set forth in article II, section 130-168 which govern a marketplace facilitator or marketplace seller for purposes of collection of retail sales tax shall also apply to the lodger's tax except to the extent they conflict with the provisions of this article. (Code 1979, § 36-130; Ord. No. 2020-17, § 4, 6-22-2020)