(a) There is hereby imposed and levied in the Town, and shall be collected and paid, a two percent (2%) lodgers’ tax on the total amount of rent or compensation paid by persons renting rooms or accommodations for a period of twenty-nine (29) days or less.

(b) The lodgers’ tax imposed by this Article shall be separately stated on the invoice, bill, sales receipt or similar document illustrating the price or charge for the rented room or accommodations provided to the consumer by the vendor.

(c) It is unlawful for any consumer, patron or other purchaser not to pay, or for any vendor not to collect and timely remit, the lodgers’ tax imposed by this Article. (Ord. 1540 §1 (Exh. A), 2021)