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The Finance Director shall be responsible for the collection of such tax and shall place the proceeds of such tax in the general funds of the Town. A monthly tax return under oath shall be filed with the Finance Director by the operator with such number of copies thereof as the Finance Director may reasonably require for the collection of such tax. The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the Finance Director and approved by the Board of Mayor and Aldermen of the Town prior to use. The Finance Director shall cause an audit of each operator in the Town at least once per year and shall report on the audits made to the Board of Mayor and Aldermen of the Town. The Board of Mayor and Aldermen is authorized to adopt reasonable rules and regulations for the implementation of the provisions of this chapter.
(`83 Code, § 6-1005) (Ord. 96-15, passed 7-8-96)