(A) Every vendor providing lodging taxable under this subchapter shall remit such tax on or before the tenth day of each month on account of lodging provided in the preceding month. Said payment shall be accompanied by a return which shall contain such information and be in such form as the Town Clerk may prescribe.
(B) The burden of proving that any transaction is exempt from the tax shall be upon the vendor.
(C) It shall be the duty of every vendor to maintain, keep and preserve suitable records of all sales made by the vendor and such other books or accounts as may be required by the Town Clerk in order to determine the amount of the tax of which the vendor is liable under this subchapter. It shall be the duty of every such vendor to keep and preserve for a period of three years all such books, invoices and other records and the same shall be open for examination by the Town Clerk or the Clerk’s designee.
(D) The tax to be paid by a vendor shall not be stated and charged separately from the sales price of lodging on any record thereof at the time when the sale is made or at the time when evidence of the sale is issued; however, the vendor may indicate the sales price “includes $5 Town of Wiggins Lodging Occupation Tax”.
(Ord. 09-2017, passed 7-26-2017) Penalty, see § 33.99