(A) Any hotel or motel having twenty (20) hotel or motel rooms or less is excluded from the tax imposed under this Article.
(B) The ultimate incidence of, and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, said person hereinafter referred to as “renter”.
(C) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure said tax from the renter of the motel or hotel room, and to pay-over to the County Treasurer or any authorized representative of the County said tax under procedures prescribed by theCountyTreasurer, or as otherwise provided in this Article.
(D) Every person required to collect the tax levied by this Article shall secure said tax from the renter at the time he collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this Article shall be stated separately on said document.