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(A) The transient tax levied and imposed herein shall be paid by persons occupying rooms, premises, or similar areas for which the tax is levied pursuant to § 61.102. The person, company, corporation, group or organization doing business as a motor court, motel, hotel, and/or the like, shall collect the tax from the persons occupying the premises. However, in the event that the tax is not collected, the person, company, corporation, group, organization, or the like doing business as a motor court, motel, hotel, inn or similar business shall pay an amount equal to the tax to the city treasurer pursuant to other provisions of this article.
(B) The restaurant tax levied and imposed herein shall be paid by the retail purchaser of food for which the tax is levied pursuant to § 61.102. The person, company, corporation, group, or organization selling food at retail shall collect the tax from the person purchasing the food. However, in the event the tax is not collected, the person, company, corporation, group, or organization selling food at retail shall pay an amount equal to the tax to the city treasurer pursuant to other provisions of this article.
(C) In consideration of collection and bookkeeping expenses, the person, company, corporation, group or organization subject to and collecting any tax imposed herein shall be paid a commission of two (2%) percent of all such taxes collected.
(Ord. No. 7.82, § 4, 4-6-82; Ord. No. 13.82, § 1, 6-1-82; Ord. No. 17.82, § 2, 8-17-82; Ord. No. 14.93, 7-6-93; Ord. No. 05-07, § 1, 3-20-07
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Any person who fails, neglects or refuses to make any return required by this article, or refuses to permit the director of finance or any agent designated by him in writing to examine his books, records and papers, or makes an incomplete, false, or fraudulent return, or attempts to do anything whatever to avoid the full disclosure of the amount of gross rent in order to avoid payment of this tax shall, upon conviction, be deemed guilty of a misdemeanor and shall be fined not more than one hundred ($100.00) dollars or imprisoned for not more than thirty (30) days, or both.
(Ord. No. 7.82, § 5, 4-6-82)
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