3-5-7: VENDOR RESPONSIBLE FOR PAYMENT OF TAX:
A. Amount: Every vendor shall add the tax imposed by section 3-5-4 to the purchase price or charge for lodging, and the vendor shall be liable and responsible to the town for the payment on a monthly basis of an amount equivalent to such tax on all gross taxable sales, and also liable and responsible to the town for any collection in excess of that equivalent amount. Every vendor shall on its return round each calculation, as directed on such form as the finance director may require, to the nearest whole dollar and remit the rounded amount. In rounding under this section, any amount of forty nine cents ($0.49) or less shall be rounded down, and any amount of fifty cents ($0.50) or higher shall be rounded up.
B. Returns: Every vendor shall on or before the twentieth day of each month make a return to the finance director for the preceding calendar month and remit to the finance director simultaneously therewith the total amount due the town as provided by subsection A of this section. Returns of the vendor, or the vendor's duly authorized agent, shall contain such information and be made in such a manner and upon such forms as the finance director may prescribe, and the finance director may, by regulation duly adopted, extend the time up to one (1) year for making returns and paying the tax due.
C.
1. A marketplace facilitator engaged in business in the town is required to collect and remit accommodation tax on all taxable sales of lodging within the town made by the marketplace facilitator, or facilitated by it for marketplace sellers or multichannel sellers to customers in the town, whether or not the marketplace seller for whom sales are facilitated would have been required to collect accommodation tax had the sale not been facilitated by the marketplace facilitator.
2. A marketplace facilitator shall assume all the duties, responsibilities, and liabilities of a vendor under section 3-5-3. Marketplace facilitators shall be liable for the accommodation taxes collected from marketplace sellers or multichannel sellers. The town may recover any unpaid accommodation taxes, penalties, and interest from the marketplace facilitator that is responsible for collecting on behalf of marketplace sellers or multichannel sellers.
3. The liabilities, obligations, and rights set forth under this section are in addition to any duties and responsibilities the marketplace facilitator has under this chapter if it also offers lodging within the town for sale through other means.
4. A marketplace seller, with respect to sale of lodging within the town made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a vendor under this section if the marketplace seller can show that such sale was facilitated by a marketplace facilitator:
a. With whom the marketplace seller has a contract that explicitly provides that the marketplace facilitator will collect and remit accommodation tax on all sales of lodging within the town subject to tax under this chapter; or
b. From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is registered to collect accommodation tax and will collect accommodation tax on all sales of lodging within the town subject to tax under this chapter made in or through the marketplace facilitator's marketplace.
5. If a marketplace seller makes a sale that is not facilitated by a licensed marketplace facilitator in a marketplace, the marketplace seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other vendor.
6. With respect to any sale of lodging within the town, the town shall solely audit the marketplace facilitator for sales of lodging within the town made by marketplace sellers or multichannel sellers but facilitated by the marketplace. The town will not audit or otherwise assess tax against marketplace sellers or multichannel sellers for sales facilitated by a marketplace facilitator. (Ord. 30, Series 2021)