Chapter 75 FINANCE AND TAXATION.

75-41    MOTEL EXCISE TAX FOR TRANSIENTS - REPORT REQUIRED FOR OPERATORS DISPOSING OF BUSINESS

In the event that any motel in the town shall cease to operate, be sold or otherwise be disposed of, then notwithstanding the regular monthly report and payment requirements as set forth herein, that operator shall be required to file a report of the motel excise taxes for transients due, and make payment of those taxes on the date that the operator ceases operations or otherwise disposes of the business.