Each operator shall, on or before the last day of the 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, make a return to the Finance Director, on forms provided by the Finance Director, of the total rents charged and received and the amount of tax collected by transient occupancies. All claims for exemption from tax filed by the 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 by the Finance Director. The Finance Director may establish shorter reporting periods for any certificate holder if the Finance Director deems it necessary in order to assure the collection of the tax and the Finance Director may require further information in the return if such information is pertinent to the collection of the tax. Rents and payments are due immediately upon cessation of business for any reason. All taxes collected 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. All rents and payments submitted by each operator shall be treated as confidential by the Finance Director and shall not be released by the Finance Director except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City for official use only.
(Ord. 87-80AC CMS. Passed 1-19-88; Ord. 99-29AC CMS. Passed 5-17-99.)
CODIFIED ORDINANCES OF OBERLIN