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(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.)
(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.)
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.)
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.)
(a) A written claim for refund of taxes erroneously paid or assessed, where the vendor has not reimbursed himself from the consumer, may be filed in writing with the Fiscal Officer within ninety days from the date claimant ascertains that the payment was erroneous, but not later than four years from the date of such payment.
(b) Such claim must show that the tax was remitted to the County.
(c) The Fiscal Officer shall promptly determine the amount of the refund due, adding thereto interest at the rate prescribed pursuant to Section 5703.47 of the Ohio Revised Code, as amended, from the date of the overpayment, to be paid from the General Fund, and if an unpaid liability of tax against the claimant currently exists, such refund, to the extent allowed, shall be applied against such current liability. The Fiscal Officer shall certify the excess amount of refund allowed or the full amount, as the case may be, and shall draw funds in favor of the claimant. The Fiscal Officer shall pay such amount to the credit of the appropriate County Fund.
(d) If the Fiscal Officer's decision on a claim for refund is to award less than the full amount claimed, the decision shall be treated in the same manner as an assessment under Section 703.08 and the claimant and the County shall have all the rights, remedies and duties as set forth in Section 703.08 as upon an assessment; but the Fiscal Officer shall withhold certification until the merits of the claim have been finally adjudicated.
(Ord. 2005-563. Adopted 11-7-05.)
(a) All receipts collected from the excise tax levied hereby shall be deposited in the Undivided Lodging Tax Fund. The Executive shall inform the Fiscal Officer of every political subdivision within the County of Summit which levies such a tax on and after May 19, 1981.
(b) Commencing May 15, 1981, and thereafter on the 15th day, or if the 15th day is not a regular business day, then the first business day following such day, of the second month following each calendar quarter, the Fiscal Officer shall credit the County General Fund with an amount certified as the cost of administration of the hotel lodging excise tax during the previous quarter and charge the Undivided Lodging Tax Fund with the actual administration costs. The proportion of the cost is to be based on the total receipts received in each district. Each district should be credited with their proportionate share by the Fiscal Officer prior to settlement.
(c) After the allocations provided in subsections (b) and (c) hereof, five percent (5%) of the balance remaining in each district which does not already levy a three percent (3%) hotel/motel lodging tax shall be forthwith paid to each municipal corporation, township and village, the balance remaining in the Undivided Hotel Lodging Tax Fund shall upon certification by the Fiscal Officer that tax collections for the previous calendar quarter have been closed, be forthwith paid to the County Lodging Tax Fund and such funds are hereby appropriated as required by law to the use of The Akron-Summit County Convention and Visitors Bureau Inc.
(d) A claim for refund for taxes erroneously collected or paid, certified by the Fiscal Officer for which his warrant is drawn, shall be paid from the Undivided Lodging Tax Fund.
(Ord. 2005-563. Adopted 11-7-05.)
(a) The amounts allocated herein and hereby to The Akron-Summit County Convention and Visitors Bureau Inc. are so appropriated thereto on condition that the corporation recognizes that the County's lodging industry which bears responsibility hereunder for the collection of the tax hereby levied, extends beyond the borders of the City of Akron and its downtown area and, therefore, undertakes to promote the purposes and premises of this chapter throughout the entire County so that the lodging industry of the County generally may share as equitably as possible in the benefits to be derived from the promotion of such purposes and premises.
(b) The Akron-Summit Convention and Visitors Bureau Inc., shall present quarterly financial and performance reports, as well as an annual operations report each showing its use of the funds hereby appropriated, to the Executive and the Fiscal Officer, who shall be charged with the duty of inquiry examination of the work of The Akron-Summit Convention and Visitors Bureau, Inc., to the end that the intent and purposes of this chapter have been and are being satisfied.
(Ord. 2005-563. Adopted 11-7-05.)
(Ord. 2005-563. Adopted 11-7-05.)
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