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171.01 DEFINITIONS.
The following words or phrases when used in this chapter shall have the meanings respectively ascribed to them:
(a) "Excise tax" means the tax made by the Municipality on transactions by which lodgings by a hotel are or are to be furnished to transient guests.
(b) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.
(c) "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures, and includes what are commonly known as hotels and motels.
(d) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(Ord. 72-13. Passed 3-20-72.)
171.02 TAX LEVIED.
There is hereby levied and imposed upon every person who is a transient guest in a hotel and pays a charge for such lodging a tax of three percent on the amount paid for the lodging in such hotel, irrespective of whether such lodging is paid by cash or credit card. The tax shall apply to every hotel within the Municipality for which a charge is made, notwithstanding that the reservation of the lodging is made outside the Municipality.
(Ord. 72-13. Passed 3-20-72.)
171.03 COLLECTION AND PAYMENT; INTEREST FOR LATE PAYMENT.
Every person receiving any payment upon which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the lodging payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the Finance Director as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the tax, fails to remit the tax to the Finance Director in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the Municipality for the amount of such tax, and shall, unless the remittance is made as herein required, be guilty of a violation of this section. The tax imposed hereunder shall be collected at the time the lodging charge is paid by the transient guest seeking lodging in a hotel and shall be reported and remitted by the person receiving the tax to the Finance Director in monthly installments and remittance therefor on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Finance Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Finance Director unless the check is honored and is in the full and correct amount. The person receiving any payment for lodgings from a transient guest shall make out a return upon such forms and setting forth such information as the Finance Director may require, showing the amount of the tax upon lodgings for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Finance Director with a remittance for such amount. The Finance Director may in his discretion require verified annual returns from any person receiving lodging payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Failure to comply with any requirement of the Finance Director as to report and remittance of the tax as required shall be a violation of this section.
The books, records and accounts of any person collecting the tax herein levied shall, as to lodging and tax collections, be at all reasonable times subject to examination and audit by the Finance Director. If the tax imposed by this chapter is not paid when due there shall be added, as part of the tax, interest at the rate of one percent per month from the time when the tax became due until paid.
(Ord. 72-13. Passed 3-20-72.)
171.04 CERTIFICATE OF REGISTRATION; FEE; POSTING. (REPEALED)
(EDITOR’S NOTE: Former Section 171.04 was repealed by Ordinance 2012-29, passed November 19, 2012.)
171.05 RULES AND REGULATIONS.
(a) The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. The regulations shall be on file and made available for inspection in the office of the Finance Director. Failure or refusal to comply with any such rules or regulations shall be deemed a violation of this section.
(b) Until such time as rules and regulations are promulgated under this section, the current rules and regulations of the Department of Taxation of the State of Ohio relating to excise taxes, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 72-13. Passed 3-20-72.)
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