1. (a) When a hotel operator arranges for guests to be housed at another hotel, but collects the rent from such guests, the operator who arranges for the occupancies shall be responsible for the collection and remittance of the entire tax.
2. (b) When a motor vehicle rental operator arranges for, or obtains a motor vehicle rental through another operator but collects the rent from such renters, the operator who arranges for the vehicles shall be responsible for the collection and remittance of the entire tax.

Source. #10714, eff 11-7-14 (formerly Rev 703.10); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 705.11)