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Section 3. Tax Imposed. For the privilege of occupancy in any <br />hotel, each transient is subject to and shall pay a tax in the <br />amount of Five per cent (5%) of the rent charged by the operator. <br />Said tax constitutes a debt owed by the transient to the City which <br />is extinguished only by payment to the operator or to the City. The <br />transient shall pay the tax to the operator of the hotel at the time <br />the rent is paid. If the rent is paid in installments, a proportions- <br />ate share of the tax shall be paid with each installment. The <br />unpaid tax shall be due upon the transient's ceasing to occupy space <br />in the hotel. If for any reason the tax due is not paid to the <br />operator of the hotel, the Tax Administrator may require that such <br />tax shall be paid directly to the Tax Administrator. <br />Section 4. Exemptions. <br /> <br /> No tax shall be imposed upon: <br /> <br /> (a) Any person as to whom, or any occupancy as to which it <br /> is beyond the power of the City to impose the tax here1~ <br /> provided~ <br /> <br /> (b) Any officer or employee of a foreign government who is <br /> exempt by reason of express provision of federal law or <br /> international treaty. <br /> <br /> No exemption shall be granted except upon a claim there- <br /> for made at the time rent is collected and under penalty of perjury <br /> upon a form prescribed by the Tax Administrator. <br /> Section 5. Operator's Duties. <br /> <br /> Each operator shall collect the tax imposed by this <br /> ordinance to the same extent and at the same time as the rent is <br /> collected from every transient. The amount of tax shall be separate- <br /> ly stated from the amount of the rent charged~ and each tr~uslent <br /> shall receive a receipt for payment from the operator. No operator <br /> of a hotel shall advertise or state in any manner, whether directly <br /> or indirectly, that the tax or any part thereof will be assumed or <br /> absorbed by the operator, or that it will not be added to the rent, <br /> or that, if added, any part will be refunded except in the manner <br /> hereinafter provided. <br /> Section 6. Registration. <br /> <br /> Within (30) days <br /> <br /> nance, or within thirty (30) <br /> <br />after the effective date of this ordi- <br />days after commencing business, <br /> <br /> --3-- <br /> <br /> <br />