A. The lodging provider or lodging intermediary that collects the consideration charged for occupancy of a lodging facility, or a lodging intermediary as defined in HRMC 5.09.020, as applicable, is responsible for collecting any lodging tax and shall file a return and pay the tax to the tax administrator, reporting the amount of the tax due during the reporting period to which the return relates.

B. Every lodging tax collector renting a room or portion thereof in this City, the occupancy of which is not exempted under the terms of this chapter, shall collect a tax from the occupant. The tax collected or accrued by the lodging tax collector constitutes a debt owed by the operator to the City.

C. In all cases of credit or deferred payment of rent, the payment of tax to the lodging tax collector may be deferred until the rent is paid, and the lodging tax collector shall not be liable for the tax until credits are paid or deferred payments are made.

D. Under the supervision of the City Manager, the tax administrator shall enforce the provisions of this chapter and shall have the power to adopt rules and regulations not inconsistent with this chapter as may be necessary to aid in the enforcement.

E. For rent collected on portions of a dollar, the first one cent of tax shall be collected on $0.05 through $0.21 inclusive; and the second one cent of tax on $0.22 through $0.38; and the third one cent of tax on $0.39 through $0.55; the fourth one cent of tax on $0.56 through $0.72; the fifth one cent of tax on $0.73 through $0.89 and the sixth one cent of tax on $0.99 through the next $1.04 of rent. (Ord. 2055 Exh. A, 2020; Ord. 1500 (part), 1981)