(A) (1) Each operator shall, on or before the last day of the month following the close of each calendar quarter, make a return to the Fiscal Officer, on forms provided by him or her, of the total amount of the tax collected.
(2) All claims for exemption from the tax filed by owners of watercraft with the operator during the reporting period shall be filed with the report.
(3) At the time the return is filed, the full amount of the tax collected shall be remitted to the Fiscal Officer.
(4) The Fiscal Officer may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of the tax, and he or she may require further information in the return if the information is pertinent to the collection of the tax.
(5) Returns and payments are due immediately upon cessation of business for any reason.
(6) All taxes collected by operators pursuant to this subchapter shall be held in trust for the account of the village until payment thereof is made to the Fiscal Officer.
(7) All returns and payments submitted by each operator shall be treated as confidential by the Fiscal Officer, and shall not be released by him or her except upon order of a court of competent jurisdiction, or to an officer or agent of the United States, the State of Ohio, the County of Ottawa or the Village of Marblehead, for official use only.
(B) (1) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this subchapter shall be confidential, except for official purposes as set forth above, and except in accordance with proper judicial order.
(2) Any person divulging such information in violation of this subchapter, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of note more than $500 or imprisoned for not more than 6 months, or both.
(3) Each disclosure shall constitute a separate offense.
(C) In addition to the above penalty, any employee of the Village of Marblehead who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 14, 1990, passed 9-10-1990) Penalty, see § 37.99