(A) Every vendor providing lodgings shall collect the tax thereon on behalf of the town and shall act as a trustee therefor.
(B) The tax shall be collected from vendees and shall be charged separately from the rent fixed by the vendor for the lodgings.
(C) Each vendor licensed under this subchapter shall be liable to the Town of Clayton, New Mexico for the tax provided therein on the rent paid for lodging at his or her respective place of business.
(D) Each vendor shall make a report by day 25 of each month, on forms provided by the Town Clerk-Treasurer of the receipts for lodging in the preceding calendar month, and shall remit the proceeds of the lodger’s tax to the town and include sufficient information to enable the town to audit the report and shall be verified on oath by the vendor.
(Ord. 622, passed 1-15-2002)