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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.)