(a) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Fiscal Officer, make a return to the Fiscal Officer, on forms provided by him or her, of total rents charged and received and the amount of tax collected for transient occupancies. All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Fiscal Officer. The Fiscal Officer may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to ensure collection of the tax, and he or she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the Village until payment thereof is made to the Fiscal Officer. All returns and payments submitted by each operator shall be treated as confidential by the Fiscal Officer 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, the State of Ohio, the County of Ottawa, or the Village for official use only, or in order to comply with the requirements of Ohio R.C. 149.43. The Fiscal Officer or his or her designate may conduct such audits, as are deemed necessary in order to ensure compliance with the provisions of this chapter and the imposition and payment of the tax. Audits are an integral part of administering the tax.
(b) No operator or other person shall fail or refuse to register as required herein, or furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Fiscal Officer, or render a false or fraudulent return or claim. No person required to make, render, sign or verify any report or claim, shall make a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made.
(Ord. 1055-12. Passed 5-13-13.)