(a)      A hotel shall:

            (1)      Give the person who is required to pay a transient charge a bill that identifies the transient charge as a separate item from any other charge; and

            (2)      Collect the hotel rental tax from the person who pays the transient charge.

      (b)      A hotel holds hotel rental tax collected in trust for the authorized county that imposes the tax until the hotel pays the tax to that county as required under this subtitle.