Chapter 75 FINANCE AND TAXATION.
Section 75-41 MOTEL EXCISE TAX FOR TRANSIENTS - REPORT REQUIRED FOR OPERATORS DISPOSING OF BUSINESS.
In the event that any motel in the town shall cease to operate, be sold or otherwise be disposed
of, then notwithstanding the regular monthly report and payment requirements as set forth herein,
that operator shall be required to file a report of the motel excise taxes for transients due, and
make payment of those taxes on the date that the operator ceases operations or otherwise
disposes of the business.