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<br />I. <br /> <br />. <br /> <br />. <br /> <br />person. The tax shall be stated and charged separately and shall be collected by <br />the operator from the lodger. The tax collected by the operator shall be a debt <br />owed by the operator to the City and shall be extinguished only by payment to the <br />City. In no case shall the tax imposed by this section upon an operator exceed <br />the amount of tax which the operator is authorized and required by this Chapter <br />to collect from a lodger. <br /> <br />204.03 Collections. Each operator shall collect the tax imposed by this <br />Chapter at the time rent is paid. The tax collections shall be held in trust by the <br />operator for the City. The amount of tax shall be separately stated from the rent <br />charged for the lodging. <br /> <br />204.04 Exemptions. An exemption shall be granted to any person as to <br />whom or whose occupancy it is beyond the power of the City to tax. No <br />exemption shall be granted except upon a claim therefore made at the time the <br />rent is collected and such a claim shall be made in writing under penalty of <br />perjury on forms provided by the City. All such claims shall be forwarded to the <br />City when the returns and collections are submitted as required by this Chapter. <br /> <br />204.05 Advertisina No Tax. It shall be unlawful for any operator to <br />advertise or hold out or state to the public or any customer, directly or indirectly, <br />that the tax or any party thereof will be assumed or absorbed by the operator, or <br />that it will not be added to the rent or that, if added, it or any part thereof will be <br />refunded. In computing the tax to be collected, amounts of tax less than one cent <br />shall be considered an additional cent. <br /> <br />204.06 Payments and Returns. The taxes imposed by this Chapter <br />shall be paid by the operator to the City not later than twenty-five (25) days after <br />the end of the month in which the taxes were collected. At the time of <br />payment the operator shall submit a return upon such forms and containing such <br />information as the City may require. The return shall contain the following <br />minimum information: <br /> <br />A. The total amount of rent collected for lodging during the period <br />covered by the return. <br /> <br />B. The amount of tax required to be collected and due for the period. <br /> <br />C. The signature of the person filing the return or that of an agent duly <br />authorized in writing. <br /> <br />D. The period covered by the return. <br />