(A) Justification. The Town Council finds, determines, and declares that considering the nature of the business of operating ski lifts and ski tows and the relation of such business to the municipal welfare as well as the relation thereof to the expenditures required of the town, and a proper, just and equitable distribution of tax burdens within the town, and all other matters proper to be considered in regard thereto, that the imposition of an admission tax on such places of business is reasonable, proper and nondiscriminatory and that the amount of the tax imposed by this chapter for exercising the taxable privilege of purchasing admission is reasonable, proper, uniform and nondiscriminatory and necessary for a just and proper distribution of tax burdens within the town.
(B) Tax upon users. It is hereby declared to be the legislative intent of the Town Council that, for the purposes of this chapter, every person who purchases an admission to a ski lift or ski tow is exercising a taxable privilege.
(C) Agent for town. It is hereby declared to be the legislative intent of the Town Council that on and after the effective date of this chapter every person who pays to purchase a ski lift ticket to be admitted to a ski lift or ski tow shall pay, and every person whether owner, lessee or operator who charges for the purchase of a ski lift ticket for the admission to a ski lift or ski tow shall collect, as agent for the town, the tax imposed by this chapter.
(Ord. 14(1992) § 1)