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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.)
Whoever violates any section of this Chapter shall be guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00). Upon subsequent conviction, such individual shall be deemed guilty of misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than sixty days, or both, in addition to any other penalties imposed by this Chapter.
(Ord. 57-98. Passed 6-15-98.)
CODIFIED ORDINANCES OF OBETZ