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As used in this chapter:
(a) "Board of Review" means the Board of Review established under Section 1725.01 of Chapter 1725 of these Codified Ordinances.
(b) "Director" or "Director of the Department of Taxation" means the Director of the Department of Taxation for the City of Brook Park or the person executing the duties of such.
(c) "Fundamental change" means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(d) "Hotel," "motel" and "motor inn" means 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.
(e) "Occupancy" means the use or possession, or the right to the use or possession, of any room or rooms or space or portion thereof, in any hotel or motel or motor inn for dwelling, lodging or sleeping purposes. The use or possession or the right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample, or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess, all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(f) "Operator" means any person who is the proprietor of the hotel, motel or motor inn, whether in the capacity of owner, lessee, licensee, or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered compliance by both.
(g) "Person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or other group or combination acting as a unit.
(h) "Rent" means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or service of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(i) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(Ord. 8746-2000. Passed 12-5-00.)
For the purpose of providing revenue with which to meet the needs of the City, a hotel and motel tax is hereby levied on transactions by which lodging in a hotel, motel or motor inn is or is to be furnished to transient guests. Such hotel and motel tax shall become effective from and after May 4, 1976.
The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid.
Within thirty days after the effective date of this chapter or within thirty days of commencing business, whichever is later, each operator of any hotel, motel or motor inn renting lodging to transient guests shall register the hotel, motel or motor inn with the Director of the Department of Taxation on such form as prescribed by the Director. The Director will then issue a tax identification number for the City of Brook Park. It shall be the operator's responsibility to update such registration in the event of any fundamental change.
(a) No tax shall be imposed under this chapter on:
(1) Rents not within the taxing power of the City under the Constitution or laws of the State or the United States;
(2) Rents paid by the City or any of its political subdivisions; or
(3) Rents paid by the State or any of its political subdivisions.
(b) No exemption claimed under subsection (a) hereof shall be granted except on a claim therefor made at the time the rent is collected and under penalty of perjury on a form prescribed by the Director of the Department of Taxation. All claims of exemption shall be made in the manner prescribed by the Director of the Department of Taxation. 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 this City to transient guests is subject to the tax until the contrary is established.
(Ord. 8746-2000. Passed 12-5-00.)
The transient guest shall pay the tax imposed by this chapter to the operator, and each operator 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 operator, and the operator 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. 8746-2000. Passed 12-5-00.)
The Director of the Department of Taxation of Brook Park shall refund to operators the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the operator has not reimbursed himself or herself from the transient guest. When such illegal or erroneous payment or assessment was not paid to an operator but was paid by the transient guest directly to the Director of the Department of Taxation of Brook Park, or his or her agent, he or she shall refund the tax to the transient guest. Applications shall be filed with the City Director of the Department of Taxation, 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 Director of the Department of Taxation within four years from the date of the illegal or erroneous payment of the tax. On filing of the application the Director of Taxation shall determine the amount of refund due and process such refund request in accordance with established procedures.
(Ord. 8746-2000. Passed 12-5-00.)
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