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185.03 EXEMPTIONS.
   No tax shall be imposed under this chapter on watercraft owned by the City, the State of Ohio, the United States of America and/or any committee, organization, authority or subdivision thereof.
(Ord. 11651. Passed 6-19-89.)
185.04 TAX TO BE SEPARATELY STATED AND CHARGED.
   (a)   The tax to be collected for dockage or boat rack storage shall be stated and charge separately from the dock or boat rack storage rent charged by an operator, and shown separately on any record thereof, on any bill or statement or charge made for such rent issued or delivered by the operator, and the tax shall be paid by the owner of the watercraft to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax period.
   (b)   No operator of a marina or boat rack storage facility shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof shall be assumed or absorbed by the operator, or that it shall not be added to the dockage or rack storage rent, or that, if added, any part shall be refunded.
   (c)   The tax to be collected for the boat launch ramp(s) shall be paid by the owner of such ramp or ramps.
(Ord. 11651. Passed 6-19-89.)
185.05 USE OF FUNDS.
   (a)   The tax which is collected shall be kept in an account by the City known as the Marina Fund Number 40.
   (b)   The tax which is collected by the City under the authority of this chapter shall be used by the City only as follows:
      (1)   Eighty percent (80%) of such collected tax shall be used by the City through its Port Authority for improvements from the mouth of the Ashtabula River to the Ashtabula River's southerly boundary within the corporate limits of the City.
      (2)   Twenty percent (20%) of such collected tax shall be used by the City through its Port Authority for all other improvements to the real and personal property located within the jurisdiction of the Ashtabula Port Authority.
         (Ord. 11651. Passed 6-19-89.)
185.06 REGISTRATION.
   (a)   Within thirty days after the effective date of this section, or within thirty days after commencing business, whichever is later, each operator of a marina or boat rack storage facility or owner/operator of any launch ramp(s) shall register the marina, boat rack storage facility and/or launch ramp(s) with the Treasurer, and obtain from him a "Dock Rack Storage or Launch Ramp Registration Certificate" to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:
      (1)   The name of the operator;
      (2)   The address of the marina, boat rack storage facility or launch ramp(s); and
      (3)   The date upon which the certificate was issued.
   (b)   In addition, the certificate shall, among other things, state the following:
"This Dock, Boat Rack Storage or Launch Ramp Registration Certificate signifies that the person or facility named on the face hereof has fulfilled the requirements of the dock, boat rack storage or launch ramp(s) tax and remitting such tax to the Treasurer. This certificate does not constitute a permit."
(Ord. 11651. Passed 6-19-89.)
185.07 REFUNDS.
   (a)   Whenever the amount of any tax, interest or penalty has been over paid, or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provide a claim in writing, therefor, stating under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Treasurer within three years of the date of payment. The claim shall be on forms furnished by the Treasurer.
   (b)   An operator may claim a refund or take as a credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribe by the Treasurer that the person from whom the tax has been collected was not the owner of a watercraft; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the owner of the watercraft.
   (c)   An owner of a watercraft may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the City, by filing a claim in the manner provided in subsection(a) hereof, but only when the tax was paid by the owner of the watercraft directly to the Treasurer, or when the owner of the watercraft, having paid the tax to the operator establishes to the satisfaction of the Treasurer that the owner of the watercraft has been unable to obtain a refund from the operator who collected the tax.
   (d)   No refund shall be paid under the provision of this section unless the claimant establishes his right thereto be evidence showing entitlement thereto.
(Ord. 11651. Passed 6-19-89.)
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