Liability for Fees and Taxes

Liability for Fees and Taxes. (a) The casino licensee is liable for all fees and taxes due and payable in accordance with this chapter. (b) Where the casino operator is a lessee under a casino lease, he and the casino licensee are jointly and severally liable for all fees and taxes due and payable in accordance with this chapter. (c) Where the casino operator is party to a casino management agreement with the casino licensee or lessee under a casino lease, he and the casino licensee or he and the casino licensee and the lessee, as the case may be, are jointly and severally liable for all fees and taxes due and payable in accordance with this chapter. Source: Tinian Local Initiative 1, § 66; amended by TLL 21-9, § 4 (§ 2586) (Mar. 30, 2020).