Each vendor shall on or before the tenth (10th) day of the month following the close of each month, make a return to the Clerk-Treasurer on forms provided by him or her, of the total rents charged and received and the amount of tax collected for the 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 Clerk-Treasurer. The Clerk-Treasurer may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure 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 vendors pursuant to this regulation shall be held in trust for the account of the Village of Sheffield until payment thereof is made to the Clerk-Treasurer. All returns and payments submitted to each vendor shall be treated as confidential by the Clerk- Treasurer 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 Lorain or in order to comply with the requirements of Ohio R.C. Section 149.43. A statement of account shall be furnished annually, to all operators effective December 31st of the current year.
(Ord. 1717. Passed 6-28-99.)