Chapter 75 FINANCE AND TAXATION.

75-35    MOTEL EXCISE TAX FOR TRANSIENTS - PAYMENT AND COLLECTION

In every case the tax shall be paid by the transient and collected by the operator at the time the room rental comes due and payable, whether payment is to be made in cash or on credit by means of a credit card or otherwise.  The operator shall add the tax to the amount charged for the room rental, and the operator shall pay the taxes collected to the town as provided in this Article.