A tax is levied on any person or persons who lodge or obtain temporary lodging at any hotel, motel, bed-and-breakfast, inn, tourist home, club boarding or any other place in which rooms, lodging, space or accommodations are regularly furnished to transients for a considerate.
For purposes of this article, a "transient person" is one who, for a period of not more than 30 consecutive days, either at his own expense or at the expense of another, lodges or obtains lodging at any hotel, motel, bed-and-breakfast, inn, tourist home, club boarding or any other similar place.
There is hereby imposed and levied by the Town on each transient a lodging tax in the amount of 4% of the charge made for each room rented to such transient. Such tax shall be collected from such transient at the time and in accordance with this article.
Every person, firm or corporation receiving any payment for lodging with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the transient on whom such tax is levied or from the person paying for such lodging at the time payment for such lodging is made. The tax required to be collected under this section shall be deemed to be held in trust by the person, firm or corporation required to collect such taxes as provided in this article.
The person, firm or corporation collecting any tax as provided in this article shall make out a report thereof on such forms and setting forth such information as the Town Treasurer may prescribe and require showing the amount of lodging charges collected and the taxes required to be collected and shall sign and deliver such report to the Town Treasurer with remittance of the taxes collected. Such reports and remittances shall be made to the Town Treasurer on or before the 20th day of the calendar month following the month being reported.
If any person shall fail or refuse to remit to the Town Treasurer the tax required to be collected and paid under this article within the time and in the amount specified, there shall be added to such tax by the Town Treasurer a penalty in the amount of 10% thereof and interest thereon at the rate of 12% per annum, which shall be computed upon the taxes and penalty from the first day of the month next following the month in which such taxes are due and payable.
It shall be unlawful for any person, firm or corporation to fail or refuse to collect the taxes imposed under this article and to make reports and remittance as required. The Town Treasurer or a designated representative shall have the power to examine pertinent records for the purpose of administering or enforcing the provisions of this article.
It shall be the duty of every person, firm or corporation liable for the collection and payment to the Town of any tax imposed by this article to keep and preserve for a period of four years such suitable records as may be necessary to determine the amount of tax due to have been collected and paid to the Town. The Town Treasurer or a designated representative may inspect such records at all reasonable times.
Every person, firm or corporation convicted of violating the provisions of this article shall be subject to a fine of not more than $100, and each failure, refusal, neglect or violation, and each day's continuance thereof, shall constitute a separate offense.
Whenever any person required to collect and pay to the Town a tax under this article shall cease to operate and shall otherwise dispose of his business, any tax payable under the provisions of this article shall become immediately due and payable. Such person shall immediately make a report and pay the tax due.