193.06 REPORTING AND REMITTING.
   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 Finance Director, make a return to the Finance Director, on forms provided by the City, or submit an online return through the Erie County Auditor’s Localgov tax software of the total rents charged and received, and the amount of tax collected for rent charged. All claims for exemption from the tax filed by guests 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 Finance Director or through the Erie County Auditor’s Localgov tax software. The Finance Director may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return if the 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 City until payment thereof is made to the City. All returns and payments submitted by each operator shall be treated as confidential by the Finance Director, and shall not be released 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 Erie, or the City of Sandusky, for official use only. (Ord. 20-187. Passed 12-14-20.)