§ 90-103. Collection.

Latest version.

Every lodging provider shall collect the tax imposed in section 90-102, unless an exemption is applicable under section 90-104. The lodging provider shall provide a receipt to each guest that reflects the amount of rent and the amount of each tax applicable to the rent. The tax shall be due from the guest, and shall be collected by the lodging provider at the same time that the rent is collected. the lodging provider shall be liable to the city for any amount of tax that the lodging provider fails to collect appropriately, and must remit to the city any tax collected that is in excess of that which should have been collected.

(Ord. No. O-61-08, § I, 7-14-2008)

State law reference

Similar provisions, V.T.C.A., Tax Code § 351.004.

                    
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