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(a) The taxes 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.
(b) If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the taxes. If no certificate is obtained, it shall be presumed the taxes apply.
(Ord. 57-98. Passed 6-15-98.)
Each vendor 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 vendor furnishes lodging not subject to the taxes, the vendor's records shall show the identity of the transient guest, if the sales was exempted by reason of such identity or the nature of the transaction if exempted for another reason. Such records and other documents shall be open during business hours to the inspection of the Finance Director and shall be preserved for a period of four years, unless the Finance Director, in writing, consents to their destruction within that period, or by order requires that they be kept longer. (Ord. 57-98. Passed 6-15-98.)
(a) Each vendor shall, on or before the twentieth day of each month, make and file a return for the preceding month, on forms prescribed by the Finance Director, showing the receipts from furnishing lodging, the amount of taxes due from the vendor to the Village for the period covered by the return and such other information as the Finance Director deems necessary for the proper administration of this Chapter. The Finance Director may extend the time for making and filing returns with just cause. Returns shall be filed by mailing or delivering the same to the Finance Director, together with payment of the amount of tax shown to be due thereon.
(b) The Finance Director may authorize vendors whose tax liability is not such to merit monthly returns as determined by the Finance Director upon the basis of administrative costs to the Village, 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.
(c) The Finance Director shall stamp or otherwise mark on all returns the date received with the return. Any vendor who fails to file a return under this Chapter, shall forfeit and pay into the Village Treasury a penalty equal to ten percent (10%) of the taxes owed.
(Ord. 57-98. Passed 6-15-98.)
The Finance Director shall refund to vendors 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. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Finance Director, he shall refund to the transient guest. Applications shall be filed with the Finance Director, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event such application for refund must be filed with the Finance Director within four years from the date of the illegal or erroneous payment of the tax. On filing such application, the Finance Director shall determine the amount of refund due. The Finance Director shall make such payment from the General Fund.
(Ord. 57-98. Passed 6-15-98.)
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