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(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.)
The County recognizes that the cities of Akron, Green, Fairlawn and Macedonia, Villages of Boston Heights and Richfield, and the Townships of Springfield, Copley and Bath are presently levying a lodging excise tax, and the Clerk of the County Council is hereby directed to forward a certified copy of this chapter to the Mayor of each municipal corporation and to the Board of Township Trustees of each township in the County of Summit, the County Fiscal Officer and The Akron-Summit County Convention and Visitors Bureau, Inc.
(Ord. 2005-563. Adopted 11-7-05.)
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