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Page No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury, upon a form prescribed by the finance director. Bec. 35-129. Operator's duties. (a) Each operator shall collect the tax imposed by this article to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. Each operator shall account separately for and maintain separate monthly summary totals for taxable and nontaxable rents and for taxes collected. (b) The operator shall maintain its financial and accounting records in accordance with established accounting principles acceptable to the finance director. In the event the operator offers paid packages or complimentary services to guests, the charges shall be accounted for in accordance with the rules and regulations promulgated by the finance director. (c) The tax required to be collected (any amount unreturned to the transient which is not tax but was collected under the representation that it was tax) constitutes a debt owed by the operator to the City of Santa Ana and shall be paid to the city with the monthly remittance. (d) Whenever an operator who has collected any sum under the representation that it was a tax which sum is not required to be collected as a tax remits said sum to the city and thereafter refunds such sum to said person in whole or part such operator may take the amount of such refund as a credit against future taxes only upon submitting to the finance director a statement under penalty of perjury specifying the reasons for the credit and providing proof of payment of such refund. (e) Nothing contained in this article shall be deemed to authorize as a credit against taxes owed any amount returned by the operator to any toUr promoter, travel agent, or third party other than the transient. Travel agent commissions are an expense of the operator and may not be deducted from the rent. 35-130. RegistratiQn.