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The transient occupancy tax shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the occupancy is arranged or contacted and charged for, and on every evidence of occupancy issued or delivered by the vendor.
(Ord. 25-05. Passed 7-25-05.)
No vendor shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the amount charged for the lodging, or that, if added, any part will be refunded, except in the manner provided in this chapter.
(Ord. 25-05. Passed 7-25-05.)
(a) Each vendor shall, on or before the last calendar day of each month of the calendar year, make and file a return for the preceding month, on forms prescribed by the Administrator, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and any other information the Administrator deems necessary for the proper administration of this chapter. The Administrator may extend the time for making and filing returns. Returns shall be filed by delivering or mailing them to the Administrator, together with payment of the full amount of tax shown to be due thereon.
(b) The Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Administrator on the basis of administrative costs of the City, to make and file returns at less frequent intervals. This authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(c) All claims for exemption from tax filed by transient occupants with the vendor during the reporting period shall be filed with the return.
(d) All returns and payments submitted by each vendor shall be treated as confidential by the Administrator and shall not be released by him except on order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City, for official use only.
(e) The Administrator, if he deems it necessary in order to insure the payment of
the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 25-05. Passed 7-25-05.)
The Administrator shall refund or grant credits to vendors for the amount of taxes paid illegally, or erroneously or paid on any illegal or erroneous assessment where the vendor had not reimbursed himself from the transient occupant. A transient occupant may obtain a refund or credit for the amount of taxes paid illegally or erroneously, but only when the tax was paid by the transient occupant directly to the Administrator. No refund shall be paid unless the claimant establishes his right thereto by written records showing entitlement and makes a claim in writing on forms furnished by the Administrator, stating under penalty of perjury the specific grounds on which the claim is founded. The claim shall be filed with the Administrator within three years of the date of payment.
(Ord. 25-05. Passed 7-25-05.)
If any vendor fails or refuses to collect the transient guest tax or to file a return to make a remittance of the tax or any portion thereof, as required by this chapter, the Administrator shall proceed in the manner he may deem best to obtain information on which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the tax, or to file a return and to make a remittance of the proper amount thereof. The Administrator shall proceed to determine and assess against the vendor the tax and penalty provided for in this chapter. The Administrator shall have the power to issue subpoenas compelling persons to respond, provide testimony or provide documentary evidence which the administration deems necessary for the enforcement of this chapter.
(Ord. 25-05. Passed 7-25-05.)
(a) In cases where a determination as provided for in Section 195.10 is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. The vendor may within ten days after the serving or mailing of the notice, make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax and civil penalty determined by the Administrator shall become final and conclusive and immediately due and payable.
(b) If the application is made, the Administrator shall give not less than five days written notice in the manner prescribed in this section to the vendor to show cause as a time and place fixed in the notice why the amount specified therein should not be fixed for the tax and penalty. At this hearing, the vendor may appear and offer evidence.
(Ord. 25-05. Passed 7-25-05.)
Any vendor or transient occupant who fails to comply with the requirements of Chapter 195 as set forth herein shall be subject to a civil penalty equal to the amount of the transient occupancy tax which was not timely remitted to the Administrator plus interest on all tax due at the rate of 10% per annum. In addition to the civil penalty assessed, any vendor or transient occupant who fails to comply with the requirements of Chapter 195 as set forth herein is guilty of a misdemeanor in the fourth degree.
(Ord. 25-05. Passed 7-25-05.)
CODIFIED ORDINANCES OF SEBRING