Sec. 11.1-14.3. Procedure as to collection.
Every person receiving any payment for lodging with respect to
which a tax is levied under this article shall collect the amount of
such tax so imposed from the transient on whom such tax is
levied, or from the person paying for such lodging at the time
payment for such lodging is made. The taxes so collected shall be
deemed to be held in trust for the city by the person required to
collect them, until they have been remitted to the city as provided
in this article. (6-3-74, § 1.)
