<div class="chunk-title">Sec. 14-203. - Collection of tax.</div>
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               Every person engaged in the business of the short-term lease or rental of vehicles
               at retail to the general public 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 collector in accordance with the provisions of this article.
               The taxpayer shall include a provision in each retail short-term lease or rental agreement
               stating that the percentage amount enacted by this article 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 and shown separately
               on the taxpayer's records. The tax shall be paid by the customer 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 collector and the taxpayer's failure to charge
               or to collect said tax from the customer shall not affect such liability.
               </p>
            <p class="historynote0">
               (Ord. of 2-5-2001)
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