Each operator shall collect the tax imposed by this Chapter at the same time as the rent is collected from every transient.  The amount of tax shall be separately stated upon the operator’s records, and any receipt rendered by the operator.  No operator of a hotel shall advertise that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, when added, any part will be refunded, except in the manner provided by this Chapter.