Whenever any person required to collect and remit to the town any tax imposed by this subchapter shall cease to operate or otherwise dispose of his or her business, the tax shall immediately become due and payable, and the person shall make a report and remittance thereof to the Town Clerk by the first day of the month following the date on which said business was terminated or disposition made thereof.
(1996 Code, § 148-48) (Ord. passed 8-13-2002)