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Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Sandusky for the recovery of the amount.
(Ord. 18-108. Passed 5-29-18.)
The moneys received under the provisions of this chapter shall be credited to the General Fund of the City. Ten Percent (10%) of the total transient occupancy tax received from the previous year shall be used and/or earmarked for marketing and programming activities related to tourism and attractions to the city of Sandusky.
(Ord. 18-108. Passed 5-29-18.)
All returns and information relating to the business of any other person required to collect or remit the tax imposed by this chapter and coming into the possession of the Finance Director, his agents and employees, shall be confidential. Any person divulging such information unless ordered to do so by a court of competent jurisdiction shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the City who violates the provisions of this section relative to disclosure of confidential information shall be immediately dismissed from the service of the City.
(Ord. 18-108. Passed 5-29-18.)
(a) A Board of Review, consisting of 3 electors of the City, is created. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay. They shall be appointed by the City Commission and serve at its pleasure.
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules, and shall keep a record of its transactions.
(c) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 days from the announcement of the ruling or decision. (Ord. 18-108. Passed 5-29-18.)
(a) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor, and shall be punishable therefor by a fine of not more than $500, or by imprisonment for a period of not more than 6 months, or both.
(b) Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Finance Director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person, required to make, render, sign, or verify any report or claim, who makes 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, is guilty of a misdemeanor, and is punishable as aforesaid.
(Ord. 18-108. Passed 5-29-18.)