Each operator shall collect the tax imposed by this chapter at the same time that the rent is collected from the transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive from the operator a receipt for payment of tax. Failure to impose or collect the tax shall not relieve the operator from the obligation to pay the tax due under this chapter. No operator of a lodging shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in this chapter. (Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)