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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.)
The Administrator shall refund or grant credits to vendors for the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor had not reimbursed himself or herself from the transient guest. A transient guest may obtain a refund or credit for the amount of taxes paid illegally or erroneously, but only when the tax was paid by the transient guest directly to the Administrator. No refund shall be paid unless the claimant establishes his or her right thereto by written records showing entitlement thereto and makes a claim in writing on forms furnished by the Administrator, stating the specific grounds upon which the claim is founded, subject to applicable penalties for perjury. Such claim shall be filed with the Administrator within three years of the date of payment.
(Ord. 2049. Passed 6-5-73.)
If any vendor fails or refuses to collect the transient occupancy tax, to file a return or to make a remittance of the tax or any portion thereof, as required by this chapter, the Administrator shall proceed in such manner as he or she may deem best to obtain information on which to base his or her estimate of the tax due. When the Administrator has such information as he or she is able to obtain, upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same, to file a return or to make a remittance of the proper amount thereof, he or she shall proceed to determine and assess against such vendor the tax and penalty provided for in this chapter.
In case such determination is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. Such vendor may, within ten days after the serving or mailing of such notice, make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax and penalty determined by the Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Administrator shall give not less than five days written notice in the manner prescribed in this section to the vendor to show cause at a time and place fixed in the notice why such amount specified therein should not be fixed for such tax and penalty. At any such hearing, the vendor may appear and offer evidence why such specified tax and penalty should not be so fixed. After such hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter give a written notice to the person in the manner prescribed in this section of such determination and the amount of such tax and penalty. The amount determined to be due shall be payable after fifteen days.
(Ord. 2049. Passed 6-5-73.)
Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any such tax collected by a vendor which has not been paid to the City shall be deemed a debt owed by the vendor to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Miamisburg for the recovery of such amount.
(Ord. 2049. Passed 6-5-73.)
The Administrator shall have 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 transient occupancy tax. A copy of such rules and regulations shall be published in the City record at least once before they shall become effective and copies shall be printed and made available in the office of the Administrator.
(Ord. 2049. Passed 6-5-73.)
(a) Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax in addition to the tax.
(Ord. 2049. Passed 6-5-73.)
(b) Whoever violates any of the provisions of this chapter is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation occurs or continues.