(a) No operator shall fail to collect the full and exact tax as required by this chapter. No operator shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make in any form of advertising, verbal or otherwise any statements which might imply that he is absorbing the tax, or paying the tax for the transient guest by an adjustment of prices, or furnishing lodging at a price including the tax, or rebating the tax in any other manner.
(b) Each operator in collecting Transient Occupancy Tax shall be deemed to hold the same, until payment is made by such operator to the Department of Finance, as a Trustee for the benefit of the City of Grandview Heights and any such Transient Occupancy Tax collected by such operator, shall, until the same is paid to the Director of the Department of Finance, be deemed a trust fund in the hands of such operator. All returns and payments submitted by the operator shall be treated as confidential by the Director of the Department of Finance and shall not be released by him except on order of a court of competent jurisdiction or to an officer or agent of the United States, the state, the county or the city for official use only.
(c) Whoever violates this confidentiality shall be guilty of a misdemeanor of the first degree.
(Ord. 04-35. Passed 12-8-04.)
(Ord. 04-35. Passed 12-8-04.)