(A) Every person receiving any payment for accommodations with respect to which a tax is levied hereunder shall collect and remit the amount of the tax imposed by this subchapter from the transient on whom the same is levied or from the transient paying for such accommodations at the time payment for such accommodations is made.
(B) All tax collections shall be deemed to be held in trust for the town.
(1996 Code, § 148-41) (Ord. passed 8-13-2002)