Any tax and/or penalty required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the town. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the town by the person required to collect and remit. Any person owing money to the town under the provisions of this chapter shall be liable to an action brought in the name of the town for the recovery of the amount.
(Prior Code, § 3.12.070)
(Ord. 552, passed 8-25-1986)