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All persons, groups, organizations, or businesses as identified in § 33.02 must file a monthly report in a manner and on a form prescribed by the Franklin County Treasurer.
(A) Such report shall be filed with the Franklin County Treasurer on or before the 20th day of every month for the previous month and covering a period beginning on the first day of the previous month and ending on the last day of the previous month. A report must be filed, regardless of any funds or taxes collected.
(B) A report shall be filed, regardless of whether any funds were collected and taxes due.
(C) Any tax payments shall be remitted with the report.
(D) Any late fee and interest shall be remitted with the report.
(E) Any filing received, or United States postmarked, after the 20th day following the reporting period shall be deemed late and shall be charged the following interest and penalties:
(1) A late fee of 10% of the tax due per month (or daily fraction thereof) shall be assessed. The minimum late fee assessed shall not be less than $25.
(2) An interest charge of 7% per annum on all late remittances shall be assessed.
(F) For the purpose of verifying information, the treasurer may require the submission of certified copies of other state and federal tax documents.
(G) All funds collected pursuant to this section must be maintained in a separate account.
(H) All host participants in internet brokering arrangements to rent rooms, houses, farms, cabins, campsites, dwellings, or recreational vehicles with companies such as Air BNB, VRBO, or similar type businesses shall register with the Franklin County Treasurer, providing the precise location of their rental type unit(s), along with their tax identification numbers for the individual or company receiving the income from the rental-type units. The host participant shall be required to file all reports and comply with all sections of this subchapter. However, if the internet broker service enters an enforceable written agreement with the Franklin County Fiscal Court to report, collect, and remit the taxes imposed by this subchapter, then the host participant will be excepted from the reporting requirements of this subchapter.
(Ord. 2024-12, passed 12-19-2024)
(A) The Franklin County Treasurer shall make monthly disbursements which may be adjusted from time to time by the Fiscal Court in the following manner:
Agency | Transient Room Tax | Distribution Percentage |
Franklin County Sports Tourism Commission | 3% | 50% |
The Convention Center and Fine Arts Center Escrow Account | 2% | 33.33% |
Convention Center Designated by the Franklin County Fiscal Court | 1% | 16.67% |
TOTALS | 6% | 100% |
(B) Penalties and interest as a result of late payments must be disbursed at the same rates. The Treasurer must use reasonable efforts to make disbursements on or before the tenthh day of each month.
(Ord. 2024-12, passed 12-19-2024)
Effective July 1, 2025, and until further orders of the Franklin County Fiscal Court indicate otherwise, the is designated as the Franklin County Convention Center to which the above-referenced 1% of transient room tax funds will be disbursed.
(Ord. 2024-12, passed 12-19-2024)
All persons, groups, organizations, or businesses as identified in § 33.02 above and subject to the provisions of this subchapter shall maintain a record showing gross room rentals and permanent guest rentals, but a separate record shall not be required if the taxpayer's regular records contain such information. Whenever the Franklin County Treasurer considers it necessary for the proper administration of this subchapter, a taxpayer shall permit an officer or employee of the county to make an audit of such records and any other books, papers, files, and property of the taxpayer, and to examine witnesses under oath for the purpose of determining whether any provisions of this subchapter are being violated.
(Ord. 2024-12, passed 12-19-2024)
Any person violating any provision of this chapter shall be guilty of a misdemeanor and shall, upon conviction, be subject to a fine of not more than $500, or imprisonment for not more than 30 days, or both, for each offense. For every month for which a report was not properly filed shall constitute a separate offense.
(Ord. 2024-12, passed 12-19-2024)