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   191.06 LODGING SUBJECT TO TAX.
   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 the City to transient guests is subject to the taxes established in this chapter until the contrary is established.
(Ord. 100-95. Passed 9-18-95.)
   191.07 EXEMPTIONS.
   No tax shall be imposed under this chapter upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States. Further, except for when a person falls into the class of a non-transient guest, no exemption claimed under this chapter shall be granted except upon a claim therefor made at the time rent is collected and under penalty or perjury upon a form prescribed by the Finance Director/designee. All claims of exemption shall be made in the manner prescribed by the Finance Director/designee. Any person or entity not subject to this tax while lodging due to being in the class of non-transient guest or otherwise, shall be identified as prescribed by this chapter.
(Ord. 2-99. Passed 2-1-99.)
   191.08 PERSONS AND ORGANIZATIONS EXEMPT.
   The following entities are exempted from paying the lodging tax as established in this chapter:
   (a)   The Federal Government when the room or rooms provided are paid direct by the Federal Government and the Federal Government controls the use of the room or rooms provided.
   (b)   Any entity not defined as a “person” pursuant to Section 191.01 of this chapter, including but not limited to, other State Government or their political subdivisions when the room or rooms provided are paid direct by such other State Government or their political subdivisions and such other State Government or their political subdivisions controls the use of the room or rooms provided.
      (Ord. 2-99. Passed 2-199.)
   191.09 REFUSAL TO PAY TAX; FALSE INFORMATION.
   No transient guests shall refuse to pay the full exact tax as required by this chapter, or present to the operator false evidence indicating that the lodging as furnished is not subject to the tax.
(Ord. 100-95. Passed 9-18-95.)
   191.10 ADMINISTRATION.
   Any tax imposed by this chapter shall be administered by the Finance Director/designee of the City by collection and distribution of the same under the provisions of this chapter.
(Ord. 100-95. Passed 9-18-95.)
   191.11 CERTIFICATE REQUIRED FOR EXEMPTION.
   Any tax imposed by this chapter shall be paid by the transient guests to the operator, and each operator shall collect from the transient guests the full and exact amount of the tax payable on each taxable lodging.
   If the transaction is claimed to be exempt, the party making such assertion must furnish to the operator, and the operator must obtain therefrom, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 2-99. Passed 2-1-99.)
   191.12 TAX STATED AND CHARGED SEPARATELY.
   Any tax imposed under this chapter is to be collected and shall be stated and charged separately from the rent and shown separately from any other charged tax upon every evidence of occupancy or any bill or statement or charges (need not be included on credit card or other similar type statements so long as listed on invoice) made for said occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as trustee for and on account of the City of Napoleon and the operator shall be liable for the collection thereof and for the tax.
   No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax imposed under this chapter or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 100-95. Passed 9-18-95.)
   191.13 TRANSIENT OCCUPANCY CERTIFICATE.
   Within thirty days after the effective date of this section, or within thirty days after commencing business, whichever is later, each operator of any hotel renting lodging to transient guests shall register said hotel, with no registration fee attached, with the Finance Director/designee and obtain from him/her a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following:
   (a)   The name of the operator;
   (b)   The address of the hotel;
   (c)   The date upon which the certificate was issued;
   (d)   This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Hotel Tax Ordinance by registering with the Finance Director/designee of the City of Napoleon, Ohio for the purpose of collecting from transient guests the hotel tax and remitting said tax to the Finance Director/designee of the City of Napoleon, Ohio. This certificate does not constitute a permit.
(Ord. 100-95. Passed 9-18-95.)
   191.14 RECORDS.
   Each operator shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the operator furnishes lodging to any person or entity not subject to this tax, the person and reason shall be identified (or attached) on the invoice. Such records and other documents shall be opened during business hours to the inspection of the Finance Director/designee and shall be preserved for a period of four years, unless the Finance Director/designee, in writing, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 2-99. Passed 2-1-99.)
   191.15 RETURN AND PAYMENT; PENALTIES FOR NONPAYMENT.
   Each operator shall, on or before the last day of each month following the close of each calendar quarter year, or at the close of any shorter reporting period which may be established by the Finance Director/designee, make a return to the Finance Director/designee, on forms collected by transient occupancies. The Finance Director/designee may establish policy for prepayment of estimated tax. All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director/designee by the operator. The Finance Director/designee may establish shorter reporting periods for any certificate holder if he/she deems it necessary in order to insure collection of the tax and he/she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments that are due by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director/designee.
   (a)   Original Delinquency. That any operator who fails to remit any tax imposed by this chapter within the time required shall pay a delinquency penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax.
   (b)   Fraud. If the Finance Director/designee determines that the non-payment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of tax shall be added thereto in addition to the delinquency penalty stated in subsection (a) hereof.
   (c)   Interest. In addition to the previous stated penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at a rate of one-half of one percent (.5%) per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
   (d)   Penalties During Pendency of Hearing of Appeal. No penalty provided under the terms of subsections (a) and (b) hereof shall be collected during the pendency of any hearing provided for herein, nor during the pendency of any appeal to the Board of Review provided for herein.
   (e)   The officer or employee having control or supervision, or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure or refusal to file the return or pay the taxes, penalty and interest due as required herein. The dissolution, bankruptcy, or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay such taxes, penalties, and interest due.
   (f)   Payment is considered received for penalty and interest purposes by the postmark if mailed, or by the date actually hand delivered to the City Finance Director/designee (Tax Department) with the requirement of a "date received" stamp in the latter case.
(Ord. 97-96. Passed 9-16-96.)
   191.16 TAX ASSESSMENT; NOTICE; HEARING.
   If any operator shall fail or refuse to collect said tax that is required by this chapter, and to make, within the time provided in this chapter, any report and remittance of said tax or on any portion thereof required by this chapter, the Finance Director/designee shall proceed in such manner as he/she may deem best to obtain facts and information on which to base his/her estimate of the tax due.
   As soon as the Finance Director/designee shall procure such facts and information as he/she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by the operator who has failed or refused to collect the same and to make such report and remittance, he/she shall proceed to determine and to assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Finance Director/designee shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at operator's last known place of business. Such operator may within ten days after the serving or mailing of such notice make application in writing to the Finance Director/designee for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Finance Director/designee shall become final and conclusive immediately due and payable. If such application is made, the Finance Director/designee shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Finance Director/designee shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in this chapter.
(Ord. 100-95. Passed 9-18-95.)
   191.17 APPEALS.
   Any operator aggrieved by any decision of the Finance Director/designee with respect to the amount of such tax, interest and penalties, if any, may appeal to the City's Board of Review by filing a written notice of appeal with Finance Director/designee within fifteen days of the serving or mailing of the determination of tax due. The Finance Director/designee shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at operator's last known place of business. The findings of the Board of Review shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice if served personally or upon five days after mailing if served by mailing. Any appeal hearing shall be informal in nature and rules of evidence or civil procedure shall not apply.
(Ord. 100-95. Passed 9-18-95.)
   191.18 TAX AS DEBT OWED; LIABILITY.
   Any tax required to be paid by transient guests under the provisions of this chapter shall be deemed a debt owed by the transient guests to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable in an action brought in the name of the City for the recovery of such amount.
(Ord. 100-95. Passed 9-18-95.)
   191.19 CONFLICT OF LAWS.
   If any other prior ordinance or resolution is found to be in conflict with this chapter, then the provisions of this chapter shall prevail. Further, if any portion of this chapter is found to be invalid for any reason, such decision shall not affect the validity of the remaining portions of this chapter or any part thereof.
(Ord. 100-95. Passed 9-18-95.)
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