<div class="chunk-title">Sec. 36-22. - Collection.</div>
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            <p class="p0">
               Every person engaged in the business of the shortterm lease or rental of vehicles
               at retail to customers shall collect at the time of the lease or rental the tax herein
               levied, place the tax so collected in a segregated account, and thereafter remit such
               tax to the tax administrator in accordance with the provisions of this article. The
               taxpayer shall include a provision in each retail shortterm lease or rental agreement
               stating that 1.5 percent of the total lease or rental price, excluding sales tax,
               is being charged as a tax on gross receipts. The amount of the tax shall be stated
               separately from the lease or rental amount and shall be shown separately on the taxpayer's
               records. The customer shall pay the tax to the taxpayer as trustee for and on account
               of the county. The taxpayer shall be liable for the collection thereof and for its
               payment to the tax administrator, and the taxpayer's failure to charge or to collect
               said tax from the customer shall not affect such liability. The taxes collected under
               this article are not subject to sales tax. The taxes collected under this article
               belong to the county and are not subject to creditor liens against the taxpayer.
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            <p class="historynote0">
               (Code 1984, Â§ 14-94; Ord. of 6-19-2000, Â§ 4)
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