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(A) It shall be the duty of the Town Clerk to ascertain the name of every seller in the town who is liable for the collection of the tax imposed by this subchapter, and any person who fails, refuses or neglects to collect such tax or to make the reports and remittances required by this subchapter. The Town Clerk may have issued a summons for such person, and the summons may be served upon such person in the manner provided by law, and the Town Clerk may seek a conviction in the General District Court of the county, or civil remedy, including injunction, against such person.
(B) In the event that the purchaser of any meal refuses to pay the tax imposed by this subchapter, the seller may call upon the Sheriff’s Department for assistance; and the investigating Sheriff or his or her Deputy may, when probable cause exists, issue the purchaser a summons for his or her violation returnable to the General District Court as provided by law.
(C) The Town Clerk shall have the power and duty of collecting the tax imposed and levied hereunder and shall cause the same to be paid into the general treasury for the town.
(1996 Code, § 148-64) (Ord. passed 9-17-2002)