The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
CONSUMER or TRANSIENT
Every person who shall, either at his own expense or at the
expense of another, pay a charge for the occupancy of any room or
space occupied to any hotel, motel, boardinghouse, inn, tourist home,
bed-and-breakfast, and other facilities offering guest rooms rented
out for continuous occupancy for fewer than 30 consecutive days.
SELLER
Every hotel, motel, boardinghouse, inn, tourist home, bed-and-breakfast,
and other facilities offering guest rooms rented out for continuous
occupancy for fewer than 30 days within the Town which provides rooms
or spaces to any consumer for occupancy for a charge.
There is hereby imposed and levied, upon the consumer of services
provided by hotels, motels, boardinghouses, inns, tourist homes, bed-and-breakfasts,
and other facilities offering guest rooms rented out for continuous
occupancy for fewer than 30 days within the Town, a transient room
rental excise tax for general Town purposes equal to 1% of the amount
of the charge for the occupancy of any room or space so occupied by
the consumer.
It shall be the duty of every seller to act as the tax collection
medium or agency for the Town and to collect from the consumer, for
the use of the Town, the tax imposed and levied by this article at
the time of collecting the charge for the occupancy of any room or
space so occupied by the consumer, and the taxes collected during
each calendar month shall be reported and paid by each seller to the
Treasurer of the Town on or before the 20th day of the calendar month
thereafter. The tax required to be collected under this section shall
be deemed to be held in trust by the seller for and on behalf of the
Town.
The Town Treasurer shall be charged with the power and the duty
of collecting all taxes imposed and levied under this article from
the seller.
Whenever any seller required to collect and pay to the Town
a tax under this article shall cease to operate and/or shall otherwise
dispose of his or its business, any tax payable under the provisions
of this article shall become immediately due and payable. Such seller
shall immediately make a report and pay the tax due and shall provide
the Town written notice that the seller has ceased to operate and/or
has otherwise disposed of his or its business.
Sellers shall be allowed a commission of 3% for such service
in collecting and remitting the taxes levied and imposed by this article,
in the form of a monthly deduction from the monthly tax remitted.
No commission or deduction shall be allowed if the amount due or report
required is delinquent.