A. Each occupant must pay a TLT in the amount of 10 percent of the rent. The occupant must pay the TLT with the rent to the transient lodging tax collector. TLT amounts must be rounded down to the nearest cent. The tax collector must maintain records of all rent charged and TLT payments received. If the rent is paid in installments, a proportionate share of the TLT must be paid by the occupant to the tax collector with each installment unless the occupant pays the entire amount with the first payment.

B. Bills, receipts or invoices provided to occupants must list the TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills or receipts must be reported as TLT and, after collection, must be turned over to the city, less a five percent collection reimbursement charge. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 5026, 2017; Ord. 4994, 2015).