(a) There is hereby imposed and levied in the Town, and shall be collected and paid, a two percent excise tax on the purchase price or other consideration paid or charged for any lodging rental, and on the price or other consideration paid or charged for food and drink served or furnished by a restaurant or bar.

(b) The excise tax imposed by this Section shall be separately stated on the invoice, bill, sales receipt or similar document illustrating the price or charge for the lodging, food or drink 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 excise tax imposed by this Section. (Prior code 3.40.030; Ord. 1288 §1, 2008)