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703.04 LIABILITIES OF VENDOR AND CONSUMER.
   (a)    The tax shall be paid by the consumer to the vendor as trustee solely for the benefit of the County, and each vendor shall collect the full amount of the tax payable on each taxable transaction in the manner and at the times provided as follows:
   The vendor shall collect the tax with and at the same time as the lodging price.
   (b)    To the extent the vendor fails to collect the tax, from the consumer or, having collected the tax, fails to return and remit the same when due, the tax is hereby imposed and levied upon the vendor. This subsection does not affect the vendor's duty nor the consumer's liability to pay the tax.
   (c)    Within thirty days after enacting this section or within thirty days after commencing business whichever is later, each lodging establishment renting lodging to transient guests shall register such lodging establishment with the Fiscal Officer and obtain a "Transient Occupancy Registration Certificate" which shall at all times be posted in a conspicuous place on the premises. Such certificate shall state the following:
       (1)    The name of the operator.
       (2)    The address of the lodging establishment.
       (3)    The date upon which the certificate was issued.
      (4)    "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of Chapter 703 by registering with the County of Summit Fiscal Officer for the purpose of collecting from transient guests, the Lodging Tax and remitting same to the Fiscal Officer. This certificate does not constitute a permit or license."
         (Ord. 2005-563. Adopted 11-7-05.)
703.05 TAX RETURNS; WHEN DUE; REMISSION OF PENALTIES; FAILURE TO FILE; FORM.
   (a)    Each vendor shall, on or before the last day of each month, prepare and file with the Fiscal Officer a full and complete lodging bed tax return on the form prescribed by the Fiscal Officer for the preceding calendar month on the form prescribed, showing all the information required, including the amount of tax required to be collected from the consumer and the amount of tax due from the vendor to the County.
   (b)    Upon application of the vendor, in writing and for good cause shown, the Fiscal Officer may extend the time for making and filing returns and may remit any part of the penalties which may be due hereunder.
   (c)    Such returns shall be submitted to the Fiscal Officer, together with payment of the tax shown to be due thereon plus penalty, if owed.
   (d)    Upon receiving the same, the Fiscal Officer shall promptly stamp or otherwise mark the return with the date received and the amount of payment received.
   (e)    Any vendor who fails to file a timely and complete return shall pay to the Fiscal Officer a penalty of ten percent (10%) of the amount, minus any payment of the tax and such may be collected by assessment in the manner provided herein.
   (f)    The form of the return shall be prescribed by the Fiscal Officer.
(Ord. 2005-563. Adopted 11-7-05.)
703.06 ASSESSMENTS; LIABILITIES OF VENDOR.
   (a)    If any vendor collects the tax and fails to remit the same to the County as provided herein he shall be personally liable for any amount collected which he failed to remit; or if any vendor fails to collect the tax on any transaction subject thereto, such vendor shall be personally liable for the same, and the Fiscal Officer may make an assessment against the vendor, based upon any information in his possession.
   (b)    An assessment issued against the vendor shall not be considered an election of remedies nor a bar to an assessment against another for the tax due.
(Ord. 2005-563. Adopted 11-7-05.)
703.07 MAINTENANCE AND INSPECTION OF RECORDS; ASSESSMENTS.
   (a)    The burden of proof rests upon each vendor to show what part, if any, of its gross receipts from lodging rents are not taxable, and for such purpose each vendor shall maintain and keep complete and accurate records of rents, together with a record of the tax collected thereon, which shall include:
      (1)    Primary records such as all guest or rent registers, rent invoices, statements or bills, rent payments and/or refunds thereon, room rate sheets or cards of prices per day of each room as required by Section 3731.16 of the Ohio Revised Code, as amended, receipts of taxes collected, copies of the appropriate schedule of Federal income tax returns, Ohio sales tax returns and tax returns to local subdivisions having a lodging excise tax identical or substantially similar to the tax imposed hereby, as filed by the vendor, exemption certificates, tax payment receipts, cash register tapes and all other pertinent documents; and
      (2)    Secondary records such as bank deposit receipts and day books, journals, or any other records in which is accumulated data by the vendor, which must be supported by complete detailed records from which such data was accumulated.
   (b)    Guest or rent invoices, statements or bills and cash register tapes for taxable rents must have the total taxable rent and the tax charged and/or collected separately stated thereon, which amounts are to be accumulated and recorded in a secondary record.
   (c)    Rent invoices, statements or bills shall all clearly show the length of stay, in terms of consecutive days, for each guest.
   (d)    All such records shall be preserved for a period of four years unless the Fiscal Officer consents, in writing, to their destruction within that period, or by order requires that they be kept for a longer period. The four year record period for retention of records is contingent upon the vendor's timely and complete filings and payment of lodging taxes.
   (e)    All such records shall be open during regular business hours for inspection by the Fiscal Officer or designee, who shall review, investigate, examine and audit any such records at the Fiscal Officer's discretion. In connection with such investigation, he may interview the vendor, his agents and employees and take written statements under oath pursuant to the power conferred by Section 305.21 of the Ohio Revised Code, as amended, and the County of Summit Charter. If the investigation reveals that any tax should have been remitted by the vendor, he shall make a tax assessment in the manner provided in subsection (g) hereof, provided that the Fiscal Officer is satisfied that the failure to return such tax or additional tax when due was caused by unintentional or immaterial error, mistake or omission, he shall not impose the penalty.
(Ord. 2005-563. Adopted 11-7-05.)
   (f)    If any vendor fails to maintain complete primary sales records, accurately reflecting the total rents subject to the tax or which may be used to verify the accuracy of secondary records or reported on his tax returns, the Fiscal Officer, based upon any information in his possession, will use one of the following methods for such verification:
      (1)    Determine the total amount of all rents, less rental refunds when the full tax has also been refunded either in cash or by credit; or
      (2)    Determine taxable and nontaxable rents, or the ratio of taxable rents to total rents, or both.
   The above described determinations may be based upon a sampling or test checks of the vendor's business activity for a representative period, or other information relating to the rental of rooms made by such vendor. The Fiscal Officer may make the same determination where the facts in his possession reasonably lead him to believe that the amount of tax required to be collected is or should be greater than the amount remitted by the vendor.
(Ord. 2005-640. Adopted 12-19-05.)
    (g)    (1)    If any vendor engages in the following forms of bad faith conduct:
         A.    Fails to maintain complete records; or
          B.    Fails or refuses to permit the Fiscal Officer or designee to inspect any records; or
         C.    Refuses to permit the Fiscal Officer or designee to sample or test check his business activity; or
         D.     Having filed a return or returns, misrepresents or fails to disclose, any material fact or figure thereon; or
         E.    Fails to collect the tax, or having collected the tax, fails to remit the same when due; or
         F.    Fails to remit the correct amount of tax when due; or
         G.    Fails to file a full and complete return when due; then
      (2)    The Fiscal officer shall determine the proper amount of tax by any of the means set forth herein:
         A.    The tax shall be deemed to be the tax collected, or that should have been collected, by such vendor during the entire period of time under review; and
         B.    The Fiscal Officer shall make an assessment of such amount of tax and delinquency penalties based upon such determination, less the tax paid during such period, if any:
            1.    Plus an additional penalty of fifteen percent (15%) of the total amount of the assessment for conduct described in (g)(1)A., B., C., D., F. or G. of this section; or
            2.    Plus an additional penalty of fifty percent (50%) of the total amount of the assessment for conduct described in (g)(1)E. of this section.
   (h)    No delinquent tax, however, shall be assessed against a vendor or consumer more than four years after the return date for the period in which the taxable transaction occurred, or after the return for such period was filed, whichever is later.
   (i)    All returns, documents and payments submitted by each vendor, all records and other documents examined and all information or knowledge of any vendor's business obtained by the Fiscal Officer shall be treated confidentially by the Fiscal Officer and shall not be released except as required by law.
(Ord. 2005-563. Adopted 11-7-05.)
703.08 PROCEDURE FOLLOWING ASSESSMENT; APPEALS.
   (a)    Each delinquent tax assessment shall be in writing stating clearly the reasons and basis therefor, upon forms adopted by the Fiscal Officer.
   (b)    In each case of a delinquent tax assessment, the Fiscal Officer shall give to the assessee written notice thereof to be served by any reliable means of delivery along with a copy of the delinquent tax assessment.
   (c)    Unless the assessee, within thirty days after service thereof, files with the Fiscal officer a written petition appealing the delinquent tax assessment addressed to the Executive and verified under oath by the assessee or designee, and setting forth with particularity the items of assessment objected to, together with the reasons for such objection, the assessment shall become final and the amount shall be deemed a debt due and payable to the County, whereupon the County shall file a civil action for judgment in the amount of the assessment, including penalties added thereto under the provisions hereof.
(Ord. 2005-563. Adopted 11-7-05.)
   (d)    When a petition appealing the delinquent tax assessment is timely filed, the Executive shall assign a time and place for hearing the same and shall notify the petitioner thereof by certified mail, or by any reliable means of delivery. Notice of the decision of the Executive upon the petition after hearing shall be served upon the petitioner by any reliable means of delivery, on the date of the entry of the decision in its journal.
(Ord. 2005-640. Adopted 12-19-05.)
   (e)    The petitioner may appeal to the Court of Common Pleas pursuant to Section 307.56 of the Ohio Revised Code, as amended.
   (f)    When the merits of the delinquent tax assessment or any part thereof are finally adjudicated, the Fiscal Officer shall proceed to collect the same.
   (g)    All moneys collected from the delinquent tax assessment, including penalties, shall be considered as revenue arising from the tax.
(Ord. 2005-563. Adopted 11-7-05.)
703.09 LIABILITY OF OFFICERS AND AGENTS.
   If an entity required to file returns and to remit the tax, fails for any reason to make such filing or payment, its officers, partners or managing agents, or employees having control or supervision of, or charged with the responsibility of, filing returns and making payments of tax, shall be personally liable for such failure. The dissolution of such entity shall not discharge its liability for a failure to file returns or remit tax due prior to such dissolution. Such liability may be collected in the manner provided herein.
(Ord. 2005-563. Adopted 11-7-05.)
703.10 SALE OF ENTIRE BUSINESS; SUCCESSOR LIABLE FOR TAXES AND PENALTIES DUE.
   If a vendor liable for the tax sells the vendor's business or quits the vendor's business, the taxes and penalties imposed hereby prior to that time shall become due and payable immediately, and such vendor shall make a final return within fifteen days after the date of selling or quitting business. The successor vendor shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the former owner produces a receipt from the Fiscal Officer showing that the taxes and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser of the business fails to withhold purchase money, the purchaser shall be personally liable for the payment of the taxes and penalties accrued and unpaid during the operation of the business by the former owner.
(Ord. 2005-640. Adopted 12-19-05.)
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