Lodging tax returns are to be filed with the City Auditor by the 15th of each month.
(a) The return forms are to be audited for correct computations and a cash receipt prepared and posted to the City financial records.
(b) The money received is to be deposited by the City Treasurer.
(c) The total monthly collection of receipts from all lodging entities is to be determined and distribution vouchered to the City and the Convention and Visitors Bureau in the following percentage:
Coshocton City General Fund 5%
Coshocton County Convention
and Visitors Bureau 95%
(d) Vouchers are to be prepared for accounts payable for issuance of checks.
(e) Lodging entities that do not file a monthly return are to be called by the Auditor’s office. If a response is not received within thirty days, a reminder letter is to be sent. Continued delinquency is to be referred to the Law Director’s office.
(f) Violation of this section is punishable as a minor misdemeanor for each day that the entity is delinquent.
(Ord. 10-06. Passed 2-27-06; Ord. 13-18. Passed 4-9-18.)