§ 37.158  REMITTANCE OF TAX BY OPERATOR.
   (A)   The tax levied shall be remitted to the Finance Director or his or her designee by all operators who lease, rent or charge for any rooms, lodgings, spaces or accommodations in hotels within the Town which Finance Director shall be charged by ordinance of the Town with the duty of collection thereof, such tax to be remitted to such officer not later than the twentieth day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for such occupancy, whether prior to occupancy or after occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the Town for such tax shall be that of the operator.
   (B)   For the purpose of compensating the operator in accounting for and remitting the tax authorized and levied pursuant hereto and the related ordinances of the Town, the operator shall be allowed 2% of the amount of the tax due and accounted for and remitted to the Town in the form of a deduction in submitting his or her report and paying the amount due by such operator, provided the amount due was not delinquent at the time of payment.
(`83 Code, § 6-1004)  (Ord. 96-15, passed 7-8-96)