Each retail marijuana cultivation facility, optional premises cultivation operation, retail marijuana product manufacturing facility, and medical marijuana-infused products manufacturer shall collect the tax imposed. The person charged with the duty to collect taxes also has the burden of proving that any transaction is not subject to the tax imposed. All sums of money paid by any person or facility to a retail marijuana cultivation facility, optional premises cultivation operation, retail marijuana product manufacturing facility, or medical marijuana-infused products manufacturer as excise taxes are public monies that are the property of the Town. The person required to collect and remit such excise taxes shall hold such monies in trust for the sole use and benefit of the Town until paying them to the Town. (Ord. 736 §2, 2017)