<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-406" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes">
  <level label="a">
    <text>A hotel shall:</text>
    <level label="1">
      <text>give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and</text>
    </level>
    <level label="2">
      <text>collect the hotel rental tax from the person who pays the transient charge.</text>
    </level>
  </level>
  <level label="b">
    <text>A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.</text>
  </level>
</section>
