A. Each lodging tax collector shall collect the tax imposed by this chapter at the same time as the rent is collected from every transient. The amount of tax shall be separately stated upon the operator’s records and any receipt rendered by the lodging tax collector to the transient. If a single amount is stated on the operator’s records or receipts without a breakout between rent and tax, the tax administrator will deem the entire amount is rent and tax will be calculated on the total amount. No imputation of tax is permitted. No lodging tax collector shall advertise that the tax or any part of the tax will be assumed or absorbed by the lodging tax collector, or that it will not be added to the rent, or that, when added, any part will be refunded, except in the manner provided by this chapter. (Ord. 2055 Exh. A, 2020; Ord. 1500 (part), 1981)