A. The tax collector shall add the tax imposed by this chapter to the rental charge, showing the tax as a separate and distinct item. The tax imposed on more than one separate rental may be shown as a total tax on the aggregate price of all rentals made at one time.

B. The tax to be collected and remitted may be determined by multiplying the gross receipts from the services or product by .05. In cases of all-inclusive packages the tax may be determined by multiplying the approved substantiated rate for accommodations by .05. If a rate has not been approved, then the five percent will be levied on 50 percent of the average daily rate of the package multiplied by the number of nights of accommodations provided. [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.090].