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Sec. 35 -443. Collection. (a) For any retail sale of lodging not facilitated by an accommodations intermediary, the accommodations provider shall collect the tax imposed pursuant to this article, computed on the total price paid for the use or possession of the lod in and shall remit the same to the city and shall be liable for the same. (b) For any retail sale of lodging facilitated by an accommodations intermediary. the accommodations intermediary shall be deemed under this article as a facility making a retail sale of lodging. The accommodations intermediary shall collect the tax imposed pursuant to this article, computed on the room charge, and shall remit the same to,-the cif and shall be liable for the same. c) For any transaction for the retail sale of lodging involving two or more parties that meet the definition of accommodations intermediary, nothing in this section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the_partv so responsible is registered with the city for purposes of remitting the tax In such event, the party that agrees to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax. (d) In any retail sale in which an accommodations intermediary does not facilitate the sale of the lodging, the accommodations provider shall separately state the amount of the tax in the bill, invoice, or similar documentation and shall add the tax to the total price paid for the use or possession of the lodging. In any retail sale of any lodging in which an accommodations intermediary facilitates the sale of the lodging, the accommodations_ intermediary shall separately state the amount of the tax on the bill, invoice or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be _a debt from the customer to the accommodations intermediary, recoverable at law_ in the same manner as other debts. (e) Subject to applicable laws, all accommodations intermediaries shall submit to the commissioner of the revenue the property addresses and gross receipts for all lodging facilitated by the accommodations intermediary in the city. Such information shall be submitted monthly. f�The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article.