Payment of the hospitality tax established herein shall be remitted by the vendor to the town on a monthly basis, along with such return or form as may be established by the town for such purposes, not later than the 20th day of the month and shall cover the tax due for the previous month. Any tax not timely remitted shall be subject to a penalty of 5% of the sum owed for each month or portion thereof until paid. The failure to collect from the customer the tax imposed by this subchapter shall not relieve the vendor from making the required remittance.
(Ord. 154.04, passed 9-1-2013)