(A) Collection generally. Every person owning, operating, managing or controlling any hotel or collecting payment for occupancy in any hotel shall collect the tax levied by this chapter for the city.
(B) Collection procedures on purchase of hotel.
(1) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the hotel, the successor to the seller or the seller’s designee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides a receipt issued by the City Treasurer showing that the amount has been paid or a certificate issued by the City Treasurer showing that no tax is due.
(2) The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount of tax required to be withheld to the extent of the value of the purchase price.
(3) The purchaser of a hotel may file a written request with the City Treasurer for the issuance of a certificate stating that no tax is due or for the issuance of a statement of the amount required to be paid before a certificate may be issued. The City Treasurer shall issue the certificate or statement not later than the sixtieth day after the date that the City Treasurer receives the request.
(4) If the City Treasurer fails to issue the certificate or statement within the period provided by division (B)(3) above, the purchaser is released from the obligation to withhold the amount of tax from the purchase price or pay the amount of tax due.
(Ord. 000215, passed 2-15-2000)