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(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.)
(a) If any vendor collects taxes imposed by or pursuant to this Chapter and fails to remit the same to the Village as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Finance Director may make an assessment against such vendor based upon any information in the Finance Director possession.
(b) If any vendor fails to collect the taxes or any transient guest fails to pay the taxes imposed by or pursuant to this Chapter on any transaction subject to the taxes, such vendor or transient guest shall be personally liable for the amount of the taxes applicable to the transaction. The Finance Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession.
(c) An assessment against a vendor in cases, where the taxes imposed by or pursuant to this Chapter have not been collected or paid, shall not discharge the transient guest's lodging to reimburse the vendor for the taxes applicable to such transaction.
(d) In each case the Finance Director shall give to the vendor or transient guest assessed written notice of such assessment. Such notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this Chapter shall not be considered an election of remedies, nor a bar to an assessment against the other for the taxes applicable to the same transaction, provided that no assessment shall be issued against any vendor or transient guest for the taxes due on a particular transaction if such taxes have actually been paid by another.
(e) The Finance Director may make an assessment against any vendor who fails to file a return required by this Chapter or fails to remit the proper amount of taxes in accordance with this Chapter. When information in the possession of the Finance Director indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Finance Director may, upon the basis of test checks of a vendor's business for a representative period which are hereby authorized, determine the ratio which the taxes required to be collected under this Chapter bears to the hotel's or transient accommodation's lodgings which determination shall be the basis of an assessment as herein provided in this Chapter. Notice of such assessment shall be made in the manner prescribed in this Chapter.
(f) Unless the vendor or transient guest, to whom such notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by such vendor, transient guest, or this authorized agent, having knowledge of the facts, setting forth with particularity the items of such assessment objected to, together with the reasons for such objections, such assessment shall become conclusive and the amount thereof shall be due and payable from the vendor or transient guests so assessed to the Finance Director. When a petition for reassessment is filed, the Finance Director shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Finance Director may continue the hearings from time to time if necessary.
(g) A penalty of fifteen percent (15%) shall be added to the amount of every assessment made under this Chapter. The Finance Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this Chapter.
(h) When any vendor or transient guest files a petition for reassessment as provided in this Chapter, the assessment made by the Finance Director, together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed.
(Ord. 57-98. Passed 6-15-98.)
No assessment shall be made or issued against a vendor or transient guest for any taxes imposed by or pursuant to this Chapter more that four (4) years after the return date for the period in which the lodging was furnished, or more than four (4) years after the return for such period is filed, whichever is later. This section does not bar an assessment:
(a) When the Finance Director has substantial evidence of amounts of taxes collected by a vendor from the transient guest's lodging which were not returned to the Village;
(b) When the vendor assessed failed to file a return as required.
(Ord. 57-98. Passed 6-15-98.)
No vendor shall fail to collect the full and exact taxes as required by this Chapter. No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the taxes levied pursuant to this Chapter, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the taxes, or paying the taxes for the transient guest by an adjustment of prices, or furnishing lodging at a price including the taxes, or rebating the taxes in any other manner. (Ord. 57-98. Passed 6-15-98.)
(a) No person, including any officer or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this Chapter, or file or cause to be filed any incomplete, false or fraudulent return, or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement.
(b) If any vendor required to file monthly returns under this Chapter fails, on two consecutive months or on three or more months within a twelve-month period, to file such returns when due or to pay the taxes thereon; or if any vendor authorized by the Finance Director to file returns at less frequent intervals fails, on two or more occasions within a twenty-four (24) month period, to file such returns when due or to pay the taxes due thereon, the Finance Director may require such vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one (1) year, as determined by the Finance Director from a review of returns or other information pertaining to such vendor, which amount shall in no event be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the taxes due on subsequent returns, or a corporate surety bond, satisfactory to the Finance Director, conditioned upon payment of the taxes due with the returns from the vendor. The security must be filed within ten days following the vendor's receipt of the notice from the Finance Director of its requirements.
(c) A corporate surety bond filed under this section shall be returned to the vendor, if, for a period of twelve (12) consecutive months following the date of bond was filed, the vendor has filed all returns and remitted payment therewith within the time prescribed in this Chapter.
(Ord. 57-98. Passed 6-15-98.)
If any vendor corporation required to file returns and to remit taxes due to the Village under the provisions of this Chapter, fails for any reason to make such filing or payment, any of its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments, shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit taxes due. The sum due for such liability may be collected by assessment in the manner provided in this Chapter.
(Ord. 57-98. Passed 6-15-98.)
It is the intent of this Chapter to levy the excise tax of three percent (3%) on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests and on transaction by which lodging by transient accommodations is or is to be furnished to transient guests as enacted pursuant to Ordinance 44-95 and previously codified under Chapter 187
of the Codified Ordinances of the Village of Obetz and an additional excise tax of three percent (3%) on transactions by which lodging by a hotel or motel is or is to be furnished to transient guest and on transactions by which lodging by transient accommodations is or is to be furnished to transient guests as authorized by Ohio R.C. 5739.024(B). Accordingly, this Chapter shall be construed to effectuate those purposes and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the taxes intended to be levied hereby. (Ord. 57-98. Passed 6-15-98.)
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