886.01 Intent and purpose.
886.02 Definitions.
886.03 Imposition of tax.
886.04 Payment of tax; collection; exemption.
886.05 Illegal or erroneous payments; refunds.
886.06 Records of vendor.
886.07 Making and filing returns.
886.08 Failure to remit tax; assessments.
886.09 Time limitation on assessments.
886.10 Refusal by transient guest to pay tax; false evidence of exemption.
886.11 Failure by vendor to collect tax.
886.12 Failure to file return; fraudulent returns.
886.13 Liability of vendor corporations.
886.14 Separability.
886.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Power to levy - see Ohio R.C. 5739.02(C)
Theft from livery or hostelry - see GEN. OFF. 642.17
It is the intent of this chapter to levy an excise tax of three percent on transactions by which lodging by a hotel, motel or motor inn is or is to be furnished to transient guests as referred to and authorized by Ohio R.C. 5739.02(C). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 108-99. Passed 6-28-99.)
As used in this chapter, the following words and phrases shall have the meanings respectively ascribed to them herein:
(a) "Director of Finance" or "Finance Director" means the Director of Finance of the City.
(b) "Excise tax" means the tax levied by the City on transactions by which lodging by a hotel is or is to be furnished to transient guests.
(c) "Hotel" means hotel, motel, motor inn and every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(d) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.
(e) "Transient guest" means a person occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(f) "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging.
(Ord. 108-99. Passed 6-28-99.)
Commencing June 28,1999, for the purpose of providing revenue with which to meet the needs of the City for the use of the General Revenue Fund of the City, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests. The tax shall be 3% of the amount paid or to be paid by the transient guest for the lodging.
Commencing December 1, 2017, for the purpose of providing revenue for the City to promote economic development and tourism related activities, an additional 3% excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant to R.C. § 5739.09(B)(3). This tax shall be in addition to the 3% tax currently being levied pursuant to R.C. § 5709.02, resulting in a total aggregate tax due of 6%. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount owed for such lodging is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
For the proper administration of this chapter, and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels, motels and motor inns in the City to transient guests is subject to the tax imposed by this chapter until the contrary is established.
(Ord. 108-99. Passed 6-28-99; Ord. 113-14. Passed 9-22-14; Ord. 91-17. Passed 10-23-17.)
The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging.
If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed that the tax applies.
(Ord. 108-99. Passed 6-28-99.)
The Finance Director shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself or herself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Finance Director or his or her agent, the Finance Director or his or her agent shall refund the tax to the transient guest.
Applications for refund shall be filed with the Finance Director on the form prescribed by him or her, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event, an application for refund must be filed with the Finance Director within four years from the date of the illegal or erroneous payment of the tax. Upon the filing of the application, the Finance Director shall determine the amount of refund due and certify the amount. The Finance Director shall draw a warrant for such certified amount to the person claiming such refund, and the Finance Director shall make such payments from the General Fund.
(Ord. 108-99. Passed 6-28-99.)
Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor's records shall show the identity of the transient guest, if the sale was exempted by reason of such identity, or the nature of the transaction, if exempted for any other reason. Such records and other documents shall be opened during business hours to the inspection of the Finance Director and shall be preserved for a period of four years, unless the Finance Director, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(Ord. 108-99. Passed 6-28-99.)
Loading...