(b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.
(2) The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]