(a) Each hotel operator shall, on or before the last day of each calendar 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 tax due from the operator to the City for the period of time 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 for good cause shown. Returns shall be filed by delivering or mailing same to the Finance Director together with payment of the full amount of tax shown to be due thereon.
(b) Each bed and breakfast and boarding house operator shall, on or before the last day of each quarter (March 31, June 30, September 30, December 31) make and file a return for the preceding quarter, on forms prescribed by the Finance Director, showing the receipts from furnishing lodging, the amount of tax due from the operator to the City for the period of time 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 for good cause shown. Returns shall be filed by delivering or mailing same to the Finance Director together with payment of the full amount of tax shown to be due thereon.
(c) All claims for exemptions from tax filed by transient guests with the operator during the reporting period shall be filed with the return.
(d) All returns and payments submitted by each operator shall be treated as confidential by the Finance Director and shall not be released by him or her except upon order of a court of competent jurisdiction or to an officer or agent of the United States, state of Ohio, County of Wayne, or City of Orrville, for authorized official use.
(e) If, for any reason, an operator shall cease to do business in the City, all returns and payments are due immediately upon cessation of business.
(f) All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City of Orrville until payment thereof is made to the Finance Director.
(Ord. D-16. Passed 10-17-16.)