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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.)
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