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charged for the leasing or rental of any lodging located in the city. This tax shall <br />be in addition to the sales and use tax established in chapter 3.20 of this code. <br /> <br />Sec. 3.22.040. Liability for tax. <br /> <br /> A. No person leasing or reining lodging located in the city shall fail <br />to pay, and no vendor leasing or renting such lodging shall fail to collect, the tax <br />levied by this chapter. <br /> <br /> B. The burden of proving that any transaction is not subject to the tax <br />imposed by this chapter is upon the person upon whom the duty to collect the tax <br />is imposed. <br /> <br />Sec. 3.22.050. Advertisement of assumption or absorption of tax prohibited. <br /> <br /> It shall be unlawful for any lodging vendor to advertise or hold out or state <br />to the public or to any customer, directly or indirectly, that the tax or any part <br />thereof imposed by this chapter will be assumed or absorbed by the lodging <br />vendor or that it will not be added to the purchase price of lodging provided or, if <br />added, that such tax or any part thereof will be refunded. <br /> <br />Sec. 3.22.060. Taxes collected are held in trust. <br /> <br /> All sums of money paid by a person who leases or rems lodging upon <br />which the lodging tax is imposed by this chapter shall be and remain public <br />money and the property of the city. The vendor required to collect and remit the <br />lodging tax shall hold such money in trust for the sole use and benefit of the city <br />until paying such money to the city. It shall be unlawful for any vendor to fail or <br />refuse to pay to the finance director all such sums. <br /> <br />Sec. 3.22.070. Exempt transactions. <br /> <br /> The following emities shall be exempt from the duty to pay tax under this <br />chapter but not the duty to collect and remit the tax levied hereby: <br /> <br /> A. The United States Government, the State of Colorado, its <br />departments and institutions, and the political subdivisions thereof, including the <br />city, when acting in their governmental capacities and performing governmental <br />functions and activities. <br /> <br />Sec. 3.22.080. Reporting procedure. <br /> <br /> Every person with a duty to collect the tax imposed by this chapter shall <br />report such taxes collected on forms prescribed by the finance director, and shall <br />remit such taxes to the city on or before the twentieth day of the month for the <br />preceding month or months under report. <br /> <br /> <br />