(A) The tax imposed by this subchapter shall be collected from any patron when he or she tenders payment for his or her meal, food or beverage and shall be held in trust for the benefit of the town until the same is paid to the county as herein after provided. Every establishment subject to this hospitality tax shall, on the date or within the time period hereinafter prescribed, make a return to the county on forms provided by the office delineating gross proceeds of sales of prepared meals, food and beverages for the previous month, and the amount of the tax due by virtue of this subchapter. At the time the return is filed, the full amount of any tax due hereunder shall be remitted. Taxes and required reports shall be submitted to the county by the twentieth day of the month and shall cover sales of the previous month. Any taxes not remitted in a timely fashion shall be subject to a penalty of 25%. The failure to collect from patrons shall not relieve any establishment subject to these requirements from making the required remittance.
(B) For the purpose of enforcing this subchapter, the Town Administrator, the Building Inspector, or the County Business License/User Fee Department or other authorized agent of the town is empowered to enter upon the premises of any person or entity subject to this subchapter and to make inspections, and examine and audit books and records. It shall be unlawful for any person or entity to fail or refuse to make available the necessary books and records during normal business hours upon 24 hours’ notice. In the event that an audit reveals that false information has been filed by the remitter, the cost of the audit shall be added to the amount of fees determined to be due. Records of inspections shall not be deemed public records.
(Prior Code, § 24-1) (Ord. 1-21-2003) Penalty, see § 38.999