185.06 RETURNS AND PAYMENT.

   (a)   Each vendor shall on or before the last day of the month make and file a return for the preceding month. The return shall be on forms prescribed by the Administrator and shall show the receipts from lodgings, the amount of tax due from the vendor to the City for the period covered by the return, and such other information as 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, postmarked on or before the due date, together with payment of the full amount of the tax shown to be due thereon. All returns shall be signed by the vendor or his authorized agent.

   (b)   The tax is due on the date the return is due to be filed.

   (c)   The Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Administrator based upon the administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall state the intervals at which such returns shall be filed.

   (d)   All returns and payments submitted by each vendor shall be treated by the City as confidential and shall not be released 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 Huron, or the City of Norwalk for official use only, or in connection with the enforcement of this Chapter.

   (e)   The Administrator, if 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.

   (f)   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 has not reimbursed himself 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 or credit granted unless the claimant establishes his right thereto by written records showing entitlement and makes a claim in writing on forms prescribed by the Administrator, stating under penalty of perjury the specific grounds on which the claim is founded. The claim shall be filed with the Administrator within three (3) years of the date of payment.

(Ord. 2011-010. Passed 4-5-11.)