(a) All Operators are subject to taxation in accordance with Chapter 171 of the City of Port Clinton's Codified Ordinances.
(b) For the purpose of providing revenue with which to meet the needs of the City for general operating expenses, there is levied an excise tax of three percent (3%) on all rents received by a short-term rental.
(c) This tax constitutes a debt owed by the transient guest to the City which is extinguished only by payment to the operator as trustee for the City. The transient guest shall pay the tax to the operator at the time the rent is paid.
(d) All operators shall pay the excise tax in accordance with Chapter 171 of the Port Clinton Codified Ordinances.
(e) Each operator liable for the collection and payment to the City of any tax imposed by Chapter 171 of the Port Clinton Codified Ordinances, shall keep and preserve, for a period of three years, all records that may be necessary to determine the amount of tax that the operator may have been liable for the collection and payment to the City, which records the Treasurer shall have the right to inspect at all reasonable times.
(f) Each operator shall be responsible for making returns to the Treasurer, even if
there are no rents to report, on forms available online at www.portclinton.com of the total rents charged and received, and the amount of tax collected for transient occupancies in accordance with Chapter 171 of the Port Clinton Codified Ordinances.
(g) All claims for exemption from the tax filed by occupants with the operator during the reporting period shall be filed with the return/report. The guest shall provide the operator with appropriate paperwork stating the exemption. The operator shall provide the Treasurer the guest's paperwork stating the exemption at the time the return is filed, the full amount of the tax collected shall be remitted to the Treasurer.
(h) All claims for exemption for a short-term rental, operating as a long term rental for more than thirty (30) days in a calendar year, shall be submitted with the return by providing proof of a lease or other long term rental arrangement.
(i) No person shall fail or refuse to register as required in this chapter or fail to furnish any return required to be made, fail to furnish or refuse to furnish a supplemental return or other data required by the Treasurer, or render a false or fraudulent return or claim and whoever violates any provision of this section is guilty of a first degree misdemeanor and shall be fined not more than five hundred dollars ($500.00), imprisoned for a period of not more than six (6) months, or both. (Ord. 24-23. Passed 12-12-23.)