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3 1 .02 : There is hereby imposed a tax of <br /> three percent (3 on the rent charged by an operator for <br /> providing lodging to any person. The tax shall be stated <br /> and charged separately and shall be collected by the <br /> operator from the lodger. The tax collected by the <br /> operator shall be a debt owed by the operator to the C ity <br /> and shall be extinguished only by payment to the City. Ire <br /> no case shall the tax imposed by this section upon an <br /> operator exceed the amount of tax which the operator is <br /> authorised and required by this Chapter to collect from a <br /> lodger. <br /> 312.03; COLLECTIONS: Each operator shall collect the tax <br /> imposed by this Chapter at the tine rent is paid. The tax <br /> collections shall be field in trust by the operator for the <br /> City. The amount of tax shall be separately stated from the <br /> rent charged for the lodging, <br /> 312.04; EXEMPTIONS: An exemption shall be granted to any <br /> person as to whom or whose occupancy it is beyond the <br /> power of the City to tax. No exemption shall be granted <br /> except upon a claim therefore made at the time the rent is <br /> collected and such a claim shall be made in writing under <br /> penalty of perjury on fauns provided by the City. All such <br /> claims shall be forwarded to the City when the returns and <br /> collections are submitted as required by this Chapter. <br /> 312.05: TAX: It shall be unlawful for any <br /> operator to advertise or hold out or state to the public or <br /> any customer, directly or indirectly, that the tax or any <br /> party thereof will be assumed or absorbed by the operator, <br /> or that it will not be added to the rent or that, if added, it <br /> or any part thereof will be refunded. In computing the tax <br /> to be collected, amounts of tax less than one cent shall be <br /> considered an additional cent. <br /> 312.06: PAYMENTS AND RETURNS: The taxes imposed by this <br /> Chapter shall be paid by the ape rato r to the City not later <br /> than twenty-five (25) days after the end of the month in <br /> which the taxes were collected. At the time of payment the <br /> operator shall submit a return upon such fauns and <br /> containing such information as the City may require. The <br /> return shall contain the following r Humum information: <br /> A. The total amount of rent collected for lodging <br /> during the period covered by the return. <br /> B. The amount of tax required to be collected and due <br />