(A) If any hotel operator or taxpayer fails to collect the tax imposed by this chapter, or fails to properly remit such tax to the town, he or she shall be personally liable for such amount as he or she failed to collect or remit, in addition to all penalties.
(B) If the hotel operator or taxpayer is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation to collect or remit the tax as herein required. Further, said officers shall be liable for payment of any tax, fines, additions to tax, or penalties which may be imposed pursuant to this chapter or any related law.
(Ord. 05-003, passed 6-27-2005)