A. The purpose of this chapter is to impose an excise tax of four and one-half percent (4.5%) on the price paid for each single and multiday ski lift ticket purchased either within the town or elsewhere only for use at a ski area which has one (1) or more ski lifts located in whole or in part within the town during the annual period between November 1 and April 30. Admission to such a ski area pursuant to such a single or multiday ski lift ticket is a taxable privilege. It is the further purpose of this chapter to require a ski area operator to collect such lift ticket tax for the town, all as provided in this chapter.

B. The town is authorized to enter into one (1) or more agreements with any ski area operator related to the ski area operator's collection of such lift ticket tax for the town. (Ord. 30, Series 2021)