143.02 LEVY OF TAX; RATE.

   (a)   For the purpose of providing revenue for the use of the general fund of the City, an excise tax is hereby levied on each sale made in this City. The tax hereby levied is three percent (3%) of the price involved in each sale.

   (b)   In addition to the tax described in subsection (a) of this section, an excise tax is hereby levied on each sale made in this City also at the rate of three percent (3%) of the price involved in each sale. Such additional tax is levied pursuant to Ohio R.C. 5139.024(B). Fifty percent (50%) of the revenue from the tax imposed by this subsection (b) shall be deposited to the Lodging Tax Fund. The balance shall be for use of the general fund of the City.

(Ord. A-2270. Passed 9-24-01.)

143.03 CONSUMER TO PAY TAX; COLLECTION AND REPORTING OF TAX BY VENDOR.

   The tax imposed by Section 143.02 shall be paid by the consumer to the vendor, and each vendor shall collect from the consumer, as a trustee for the City, the full and exact amount of the tax payable on each sale, in the manner and at the times provided as follows:

   (a)   If the price is, at or prior to the sale, paid in currency passed from hand to hand by the consumer or his or her agent to the vendor or his or her agent, the vendor or his or her agent shall collect the tax with and at the same time as the price.

   (b)   If the price is otherwise paid or to be paid, the vendor or his or her agent shall, at or prior to the sale, charge the tax imposed by Section 143.02 to the account of the consumer, which amount shall be collected by the vendor from the consumer in addition to the price. Such sale shall be reported on and the amount of the tax applicable thereto shall be remitted with the return for the period in which the sale is made, and the amount of the tax shall become a legal charge in favor of the vendor and against the consumer.

(Ord. A-2270. Passed 9-24-01.)

143.04 RECORDS.

   (a)   Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and other pertinent documents. Such records and other documents shall be preserved for a period of four years, unless the Finance Officer, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

   (b)   The Finance Officer, or any employee authorized by the Finance Officer, is hereby authorized to examine the books, papers, records and federal tax returns of any vendor or other person for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such vendor, supposed vendor, or other person is hereby directed and required to furnish, upon written order by the Finance Officer, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   (c)   The Finance Officer is hereby authorized to order any person reasonably believed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any sale which was or should have been returned for taxation or any transaction tending to affect such sale, and for this purpose may compel the production of books, papers, records and federal tax returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she reasonably believes such persons have knowledge of such income or information pertinent to such inquiry.

(Ord. A-2270. Passed 9-24-01.)