§ 3-2-366. Uncertified lessor prohibited from collecting tax; erroneously collected taxes to director.

(a)

It shall be unlawful for any person to collect from a lessee the short-term rental tax levied by section 3-2-357, unless said person possesses a valid certificate of registration issued by the director. Any person violating this prohibition shall be subject to the penalty set out in section 3-2-367. Any taxes collected in a manner not authorized by law shall be forfeited to the city.

(b)

Any person collecting the tax on transactions exempt or not taxable under this article shall transmit to the director such erroneously or illegally collected tax unless and until he can affirmatively show that the tax has since been refunded to the lessee.

(Ord. No. 4633, 11/21/09, Sec. 2)

(Ord. No. 4633, 11/21/09, Sec. 2)