(a) Every operator of a hotel shall collect said excise tax immediately at the time the rent is paid by the transient guest.
(b) Every operator of a hotel shall remit the excise tax collected pursuant to this chapter to the Finance Director on a quarterly basis in a manner and with such forms as prescribed by the Finance Director and approved by the City Manager. All remissions and reports shall be due on or before April 30th, July 31st, October 30th and January 31st for the quarters ending March 31, June 30, September 30 and December 31st respectively.
(c) The Finance Director may authorize operators whose tax liability is not such to merit quarterly returns, as determined by the Finance Director upon the basis of administrative costs of the City, to make and file at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed, which shall be not less frequent than yearly.
(d) All returns and payments submitted by each operator shall be treated as confidential by the Finance Director and shall not be released except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, Ashtabula County or the City of Ashtabula, for official use only.
(Ord. 2017-18. Passed 3-20-17.)