Maybe I can explain it to you.
I collect sales tax. I have a permit from the state that allows me to take temporary possession of state funds. By applying for that permit I agree to act as an agent of the state for the collection of such sales taxes. The funds at no time ever become "MINE". At all times the money collected as sales tax belongs to the state. I am not an employee of the state. I am an agent of the state for the collection of sales tax. This hotel owner took possession of state funds, that he collected on behalf of the state and kept it.
Sales taxes are never placed on the company rather than the customer. I think you may have this a bit confused with tip money and income tax. Because the amount of tips is so variable, waitpersons are charged a tip tax according to their receipts whether or not the tip is actually received.
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