The tax shall be known as the transient lodging tax. It applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
Transient Guest to Pay the Tax.
(a) The transient lodging tax shall be paid by the transient guest to the vendor unless division (b) of this section applies. Each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the Administrator as herein provided. Any person required to collect the tax imposed under this chapter who fails, refuses or neglects to collect the tax, or, having collected the tax, fails, refuses, or neglects to remit the tax to the Treasurer in the manner prescribed by this chapter, whether such failure, refusal or neglect is the result of his or her own act or the results of acts or conditions beyond his or her control, shall nevertheless be personally liable to the City of Canton for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter.
(b) If for any reason the tax due is not paid to the vendor, the Administrator may require the transient guest to pay such tax directly to the Administrator.
(c) A booking agent collecting for a vendor may collect and remit the transient lodging tax, and the vendor shall not be responsible for collecting the transient lodging tax on any transaction for which the vendor has received confirmation that the booking agent has collected and remitted the tax.
(d) No exemption shall be granted except upon a claim therefor made at the time the lodging is furnished and, under penalty of perjury, upon a form and in the manner prescribed by the Administrator.
Tax to be Separately Stated and Charged.
(a) The vendor or booking agent collecting for a vendor shall state and charge the transient lodging tax to the transient guest separately from the charge for the lodging and on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence or occupancy or any bill or statement or charge made for occupancy issued or delivered by the vendor.
(b) No vendor or booking agent shall advertise or state in any matter, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor or booking agent, or that the tax will not be added to the amount charged for the lodging, or that, it added, any part will be refunded except in the manner provide in the chapter. (Ord. 122-2018. Passed 6-4-18.)