(A) The tax shall be collectible by the hotel operator, who shall account for, and remit to the town, all taxes paid by the consumer. The hotel operator shall separately state the tax authorized by this chapter on all bills, invoices, accounts, books of account, and records relating to consideration paid for occupancy or use of a hotel room. All taxes collected pursuant to the provisions of this chapter shall be deemed to be held in trust by the hotel until the tax shall have been remitted to the town as hereinafter provided.
(B) A hotel or hotel operator shall not represent to the public, in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not to be considered an element in the price to be collected from the consumer.
(C) A hotel operator doing business wholly or partly on a credit basis shall require the consumer to pay the full amount of tax due upon the credit sale at the time such sale is made or within 30 days thereafter.
(D) Notwithstanding that the total amount of such taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by application of the levy of 6% for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the town. No profit shall accrue to any person as a result of the collection of the tax authorized under this chapter.
(Ord. 05-003, passed 6-27-2005)