A. The tax imposed by this chapter shall be collected from the purchaser of the taxable lift ticket by the ski area operator that sold the taxable lift ticket. In collecting the tax the ski area operator acts as a collection agent for the town. Each ski area operator shall be liable and responsible for the collection of the tax as provided in this chapter.

B. The tax imposed by this chapter shall be added to the purchase price, charge, or other consideration paid for the taxable privilege of admission to a local ski area arising from the purchase of a taxable lift ticket.

C. A credit shall be allowed against the amount due to the town under this chapter for any tax that would be due for an unused single-day taxable lift ticket, or any unused portion of a multiday taxable lift ticket, the purchase price of which has been refunded by the ski area operator to the purchaser of the taxable lift ticket.

D. Nothing in this chapter shall be read as limiting in any way or at any time a ski area operator's sole and absolute discretion to alter the terms, conditions, or price of any lift ticket, to create a new type of lift ticket, or to add or remove access to one (1) or more ski areas located outside of the town without regard to any resulting change to the applicability of the tax to such a lift ticket; provided, however, that any such ski area operator shall remain responsible for the collection and remittance of the tax on any and all taxable lift tickets. (Ord. 30, Series 2021)