(A) It shall be the duty of the Treasurer to ascertain the name of every hotel offering lodging to a transient in the town, liable for the collection of the tax imposed by this subchapter, which fails, refuses, or neglects to collect such tax or to make the reports and remittances required by this subchapter. The Treasurer may have issued a summons to such person responsible for the hotel offering lodging to a transient, and the summons may be served upon such person by any town police officer in the manner provided by law. One return of the original summons shall be made to the general district court for the town.
(B) In the event the purchaser of any transient room rental refuses to pay the tax imposed by this subchapter, the hotel operator may call upon the Police Department for assistance, and the investigating officer may, when probable cause exists, issue the purchaser a summons returnable to the general district court as provided by law.
(1998 Code, § 58-70) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999