(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.