A. It is hereby declared to be the legislative intent of the town council that, for the purposes of this chapter, every person who purchases in the town any lodging is exercising a taxable privilege.

B. It is hereby declared to be the legislative intent of the town council that, for the purposes of this chapter, every vendor who shall make a sale of lodging to a purchaser in the town shall collect the tax imposed by this chapter to the total purchase price charged for such lodging furnished at any one (1) time by or to every customer or buyer, in the manner set forth in this chapter. It is the legislative intent of the town council that the term "vendor" as used in this chapter shall include, without limitation, online travel companies to the maximum extent permitted by law.

C. No obligation to collect the public accommodation tax required by this chapter may be applied retroactively. Responsibilities, duties and liabilities described in this chapter with respect to a marketplace facilitator, marketplace seller, or multichannel seller begin upon the earlier of when they became licensed to collect the town's public accommodation tax, or when they became legally obligated to collect the town's public accommodation tax under this chapter. (Ord. 30, Series 2021)