(A) Payment of the local hospitality fee established herein shall be the liability of the consumer of the services. The fee shall be paid at the time of delivery of the services to which the fee applies and shall be collected by the provider of the services. The city shall provide a form of return which shall be utilized by the provider of the services to calculate the amount of local accommodation fees collected and due. This form shall contain a sworn declaration as to the correctness thereof by the provider of services.
(B) The provider of services shall remit the form and the local hospitality fee to the town Finance Department monthly, not later than the twentieth day of the month, when the estimated amount of average tax is more than $50 a month, on a quarterly basis when the estimated amount of average tax is $25 a month, and on an annul basis when the estimated amount of average tax is less than $25 a month.
(Ord. 2004-06, passed 8-16-04) Penalty, see § 119.99