“If I were a betting man, I’d guarantee that the town would collect its money,” Appelbaum said. “We are collecting money, and we feel a lot more is coming in.”

Passed by council last May, the accommodations tax collects 3 percent of a renter’s revenue between May 20 and September 30. While the tax was due Thursday, Oct. 15, Appelbaum said tardy payments are still straggling in.

During summer budget and finance committee meetings, Appelbaum worried that there was no procedure in place to ensure collection of the accommodations tax. Committee Secretary David King drafted a strategy for identifying people who own rental property and notifying them of the tax specifics.

Town Manager Gordon Elliott sent a letter Sept. 7, to property owners holding a rental license reminding them of the tax deadline. Elliott said he uses a spreadsheet to keep track of rented properties.

The problem, Appelbaum said, is those who rent without a license. He said Elliott, former Mayor Dell Tush and Building Inspector Bill Mears were tasked with sniffing out illicit rentals this summer.

By cross-checking the 2009 license roster with that of years before, Elliott said they found 78 people renting illegally. He said many more could have slipped under the wire.

“I’m sure they’re out there,” he said. “They just haven’t been caught yet.”

Dewey charges $150 for a license for a three-bedroom house. Appelbaum said he searched Craigslist.com, an online classifieds site, for Dewey rentals last summer. He said of the results he found, only half held licenses. Next year, he said, Dewey should be more proactive in licensing its rental properties.

“I think the town will want to take another look at this,” he said.

Appelbaum said the likely success of the accommodations tax should make Dewey residents wonder why the town doesn’t ask more from its businesses.

“People will ask, ‘Why aren’t other business groups paying something similar?’” said Appelbaum.