(a) The tax is imposed upon and shall be paid by the consumer to the vendor as trustee solely for the benefit of Portsmouth, Ohio, and each vendor as such trustee shall collect from the consumer the full and exact amount of the tax payable on each taxable transaction in the manner and at the times provided as follows:
(1) If the price is, at or prior to the transaction, paid in cash, check, draft or money order by the consumer to the vendor, the vendor shall collect the tax with and at the same time as the price.
(2) If the price is otherwise paid or to be paid, the vendor shall, at or prior to the furnishing of lodgings, charge the tax to the account of the consumer, which amount shall be collected by the vendor from the consumer in addition to the price.
(b) Each such transaction shall be reported on, and the amount of the tax applicable thereto shall be remitted with, the return for the period in which the transaction occurs and the amount of the tax shall become a legal charge in favor of the vendor and against the consumer.
(c) To the extent the vendor fails to collect the tax from the consumer upon each taxable transaction or, having collected the tax, fails to return and remit the same when due, the tax is hereby imposed and levied upon the vendor. This paragraph does not affect any duty of a vendor nor the liability of any consumer to pay the tax, both as imposed upon each hereunder; but any payment of tax by the vendor or the consumer reduces the liability of the other to the City to the extent of the payment.
(d) If any transaction is claimed to be exempt from the tax, the consumer must furnish to the vendor, and the vendor must obtain from the consumer, a certificate specifying the reason that the transaction is not legally subject to the tax. If no certificate is furnished or obtained within the period for filing the return for the period in which such transaction is reportable, it shall be presumed that the tax applies. The failure to have so furnished, or to have so obtained a certificate shall not prevent a vendor or consumer from establishing that the transaction is not subject to the tax within sixty (60) days of the giving of notice by the Auditor of his intention to levy an assessment, in which event the tax shall not apply. Certificates need not be obtained nor furnished where the identity of the consumer is such that the transaction is never subject to the tax imposed. The certificate shall be in the following form:
STATE OF OHIO
CITY OF PORTSMOUTH, OHIO
CERTIFICATE OF EXEMPTION
The undersigned hereby claims exemption from the CITY OF PORTSMOUTH, OHIO, Motel/Hotel Lodging Excise Tax upon rent for Motel/Hotel lodging and certifies that this claim is based upon one of the following reasons:
(check one) 1. The rent will be paid or reimbursed by Federal Government State of Ohio Political subdivision of Ohio (fill in) 2. The rent is not within the constitutional taxing power of Portsmouth, Ohio, for the following reasons: The vendor must attach this certificate to his copy of the invoice or other record of the individual transaction to which it applies. Name Address, Street, City & State Employer Capacity Date Signed |
The certificate of Exemption may be incorporated into the vendor's invoice, statement of rental charge, etc., provided that such incorporation contains all the data prescribed in the form.
(Ord. 1999-27. Passed 3-22-99.)