Every person operating a hotel or providing transient lodging including Bed and Breakfasts and Short-Term Rentals, within the City of Conneaut shall collect and pay over to said City an excise tax of three percent (3%) on all transactions by which lodging is or is to be furnished to transient guests. The excise tax required to be collected under this chapter shall deemed to be held in trust by the person required to collect the same until paid to the City as herein provided. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the City of Conneaut, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the City unless the check is honored and is in the full and correct amount. The person receiving any lodging excise tax receipts shall make out a return upoii such forms and setting forth such information as the City may require, showing the amount of the lodging excise tax for which he is liable for the reporting period and shall sign and transmit the same to the City with a remittance for said amount; provided that the City may in its discretion require verified annual returns from any person-receiving hotel lodging excise tax revenue, setting forth such additional information as he may deem necessary to determine correctly and the amount of tax collected and payable.
(Ord. 118-21. Passed 12-20-21.)