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(a) Whenever the amount of any Transient Occupancy Tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City, it may be refunded as provided in subsections (b) and (c) hereof, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Finance Director within three years of the date of payment. The claim shall be on forms furnished by the Director of Finance.
(b) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established, in a manner prescribed by the Finance Director, that the person from whom the tax has been collected was not a transient guest. However, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient to the operator.
(c) A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) hereof, but only when the tax was paid by the transient guest directly to the Finance Director, or when the transient guest, having paid the tax to the operator, establishes to the satisfaction of the Finance Director that the transient guest has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Ord. 25-1975. Passed 2-18-75.)
Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator of the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Euclid for the recovery of such amount.
(Ord. 25-1975. Passed 2-18-75.)
Whoever violates any provision of this chapter shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six months or both.
Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Finance Director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim with intent to defeat, or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.
(Ord. 25-1975. Passed 2-18-75.)