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218054v3 ∙ Rent. The total consideration valued in money charged for lodging whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging other than the room charge itself. ∙ Lodger. The person obtaining lodging from an operator. 380.02 Imposition of Tax. : There is hereby imposed a tax of three (3%) percent (3%) on the rent charged by an operatorOperator for providing lodging to any person. The tax shall be stated and charged separately and shall be collected by the operatorOperator from the lodger. Lodger. The tax collected by the operatorOperator shall be a debt owed by the operatorOperator to the City and shall be extinguished only by payment to the City. In no case shall the tax imposed by this section upon an operatorOperator exceed the amount of tax which the operatorOperator is authorized and required by this Chapter to collect from a lodger.Lodger. 380.03 Collections. : Each operatorOperator shall collect the tax imposed by this Chapter at the time rentRent is paid. The tax collections shall be held in trust by the operatorOperator for the City. The amount of tax shall be separately stated from the rentRent charged for the lodging.Lodging. 380.04 Exemptions. : An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the City to tax. No exemption shall be granted except upon a claim therefore made at the time the rentRent is collected and such a claim shall be made in writing under penalty of perjury on forms provided by the City. All such claims shall be forwarded to the City when the returns and collections are submitted as required by this Chapter. 380.05 Advertising No Tax. : It shall be unlawful for any operatorOperator to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any party thereof will be assumed or absorbed by the operatorOperator, or that it will not be added to the rentRent or that, if added, it or any part thereof will be refunded. Operator must collect. In computing the tax to be collected, amounts of tax less than one cent ($0.01) shall be considered an additional cent ($0.01). 380.06 Payments and Returns. : The taxes imposed by this Chapter shall be paid by the operatorOperator to the City not later than twenty -five (25) days after the end of the month in which the taxes were collected. At the time of payment, the operatorOperator shall submit a return upon such forms and containing such information as the City may require. The return shall contain the following minimum information: