882.01 Intent; interpretation.
882.02 Definitions.
882.03 Levy; purpose; collection; application.
882.04 Collection; payment to Administrator; exemptions.
882.05 Records.
882.06 Stating and charging the tax.
882.07 Returns; authority of Administrator; exemptions; confidentiality.
882.08 Refunds and credits.
882.09 Failure to collect and report tax; assessment by Administrator; notice and hearing.
882.10 Appeals.
882.11 Debts to City; actions to collect.
882.12 Rules and regulations.
882.99 Penalty.
CROSS REFERENCES
Guests to register - see Ohio R.C. 3503.31
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Power to levy - see Ohio R.C. 5739.02(c)
Defrauding a livery or hostelry - see GEN. OFF. 672.14
It is the intent of this chapter to levy an excise tax of three percent on transactions by which lodging by a hotel is or is to be furnished to transient guests as referred to and authorized by Ohio R.C. 5739.02(C). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the tax intended to be levied hereby. (Ord. 2049. Passed 6-5-73.)
As used in this chapter:
(a) “Administrator” means the Finance Director or his or her authorized representative.
(b) “Hotel” means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration 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.
(c) “Transient guest” means a person occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(d) “Vendor” means a person who is the owner or operator of a hotel and who furnishes lodging.
(Ord. 2049. Passed 6-5-73.)
There is hereby levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests. The amount of such tax shall be three percent of the amount paid or to be paid by the transient guest for the lodging. The purpose of such tax is to provide revenue with which to meet the needs of the City of Miamisburg and for the use of the General Revenue Fund.
Such tax, which shall be known as the transient occupancy tax, applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in this City to transient guests is subject to the tax until the contrary is established.
(Ord. 2049. Passed 6-5-73.)
The transient occupancy tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator as provided in Section 882.07. If for any reason the tax due is not paid to the vendor, the Administrator may require that such tax be paid directly to the Administrator.
No exemption shall be granted except upon a claim made therefor at the time rent is collected, upon a form prescribed by the Administrator and subject to applicable penalties for perjury. All claims of exemption shall be made in the manner prescribed by the Administrator (Ord. 2049. Passed 6-5-73.)
Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon. Such records shall be open during business hours to the inspection of the Administrator and shall be preserved for a period of three years, unless the Administrator in writing consents to their destruction within that period or by order requires that they be kept longer.
(Ord. 2049. Passed 6-5-73.)
The transient occupancy tax shall be stated and charged separately from the charge for the lodging and shall be shown separately on any record thereof, at the time the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill, statement or charge made for such occupancy issued or delivered by the vendor.
No vendor shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, that it will not be added to the amount charged for the lodging or that, if added, any part will be refunded, except in the manner provided in this chapter.
(Ord. 2049. Passed 6-5-73.)
Each vendor shall, on or before the last day of the month, make and file a return for the preceding month, on forms prescribed by the Administrator, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and any other information that the Administrator deems necessary for the proper administration of this chapter. The Administrator may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the Administrator together with payment of the full amount of tax shown to be due thereon.
The Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Administrator upon the basis of administrative costs of the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
All claims for exemption from tax filed by transient guests with the vendor during the reporting period shall be filed with the return.
All returns and payments submitted by each vendor shall be treated as confidential by the Administrator 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 Montgomery or the City of Miamisburg, for official use only.
The Administrator, if he or she deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his or her authorized agent. (Ord. 2049. Passed 6-5-73.)
Loading...