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§ 119.11 VENDOR TO COLLECT TAX; PROHIBITION AGAINST REBATES.
   No vendor shall fail to collect the full and exact tax as required by this chapter. No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the transient guest by an adjustment of price, or furnishing lodging at a price including the tax, or rebating the tax in any manner unless otherwise permitted by R.C. § 5739.03.
(Ord. 19-12, passed 5-14-12) Penalty, see § 119.99
§ 119.12 REPORTS MUST BE FILED; FRAUDULENT REPORTS.
   No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false, or fraudulent return, report or statement, or aid or abet in the filing of any false or fraudulent return, report or statement.
(Ord. 19-12, passed 5-14-12) Penalty, see § 119.99
§ 119.13 PERSONAL LIABILITY OF CORPORATE OFFICERS OR EMPLOYEES.
   If any vendor corporation required to file returns and to remit tax due to the city under the provisions of this chapter, fails for any reason to make such filing or payment, any of its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments, shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter.
(Ord. 19-12, passed 5-14-12) Penalty, see § 119.99
§ 119.99 PENALTY.
   Whoever violates any section of this chapter for which no other penalty is provided shall be fined no less than $100 for a first offense. For each subsequent offense such person shall be fined not less than $100 nor more than $500 and/or imprisoned for not more than 30 days.
(Ord. 19-12, passed 5-14-12)