§ 21.15.4 — OPERATOR’S DUTIES

SEC. 21.15.4. OPERATOR’S DUTIES.

Each operator shall collect the tax imposed by this article to the same extent and at the same time as the parking fee is collected from every occupant. In all cases in which the tax is not collected by the operator from the occupant, the operator shall be liable to the City for the amount of tax due on the amount of the taxable parking fee collected from the occupant under the provisions of this article the same as though the tax were paid by the occupant. The amount of tax shall be separately stated from the amount of the parking fee charged, and each occupant, upon demand, shall be given a receipt for payment. No operator shall advertise or hold out or state to the public or any occupant, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the parking fee for the parking space, or that, if added, it or any part thereof will be refunded.