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193.07 TAX TO BE SEPARATELY STATED AND CHARGED.
   The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and paid for, and upon every evidence of occupancy or any bill or statement or charge made for such occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as a trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax.
   No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the cash or any part thereof will be assumed or absolved by the operator, or that it will not be added to the rent, or that if added, any part will be refunded except as in the manner hereinafter provided.
(Ord. 77-3. Passed 1-18-77.)
193.08 REGISTRATION.
   Within the thirty days after the effective date of this chapter or within thirty days after commencing business, whichever is later, each operator of any hotel renting lodging to transient guests shall register such hotel with the City Auditor and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:
   (a)   The name of the operator;
   (b)   The address of the hotel;
   (c)   The date upon which the certificate was issued;
   (d)   "This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the hotel-motel tax ordinance by registering with the Auditor of the City of Elyria for the purpose of collecting from transient guests the hotel-motel tax and remitting said tax to the Auditor of the City of Elyria. This certificate does not constitute a permit."
(Ord. 77-3. Passed 1-18-77.)
193.09 RECORDS, INSPECTION, DESTRUCTION.
   Each operator shall keep complete and accurate records of lodgings furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the transient guest if the sale was not exempted by reason of such identity, or the nature of the transaction if exempted for any other reason. Such records and other documents shall be opened during business hours to the inspection of the City Auditor and shall be preserved for a period of four years, unless the Auditor in like, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 77-3. Passed 1-18-77.)
193.10 REPORTING AND REMITTING.
   Each operator shall, on or before the last day of the month following the close of each calendar quarter year, or at the close of any shorter reporting period which may be established by the City Auditor, make a return to the Auditor, on forms provided by him, of the total rents charged and received and the amount of tax collected by transient occupancies. All claims for exemption from tax filed by the occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Auditor. The Auditor may establish shorter reporting periods for any certificate holder if he deems it necessary in order to assure the collection of the tax, and he may require further information in the return if such information is pertinent to the collection of the tax. Rates and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Auditor. All rents and payments submitted by each operator shall be treated as confidential by the Auditor and shall not be released by him except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, County of Lorain, City of Elyria for official use only.
(Ord. 77-3. Passed 1-18-77.)
193.11 INTEREST AND SURCHARGES.
   (a)   Interest. All taxes imposed under this chapter remaining unpaid after they become due shall bear interest at the rate of one-half of one percent per month or fraction thereof.
   (b)   Surcharges. In addition to the interest provided in subsection (a) hereof, a surcharge is hereby imposed on the unpaid tax at the rate of one-half of one percent per month, or fraction thereof, but not to exceed fifty percent of the tax due.
   (c)   Remedies Cumulative. Interest and surcharges imposed under this section are in addition to the penalty provided in Section 193.99.
(Ord. 78-276. Passed 12-18-78.)
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