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(a) Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Such operator in collecting such tax shall be deemed to hold same, until payment is made by such operator to the City, as a trustee for the benefit of the City. Any such tax collected by such operator from transient guests shall, until the same is paid to the City, be deemed a trust fund in the hands of such operator.
(b) Any operator who fails, neglects, or refuses to pay the taxes, penalties, or interest due under this chapter is subject to an action for collection by civil suit. Such action must be brought within six years after the tax was due or the return filed, whichever is later.
(c) The operator, officer or employee having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax due as required herein. The dissolution, bankruptcy, or reorganization of any such operator does not discharge an officer's or employee's liability for a prior failure of such operator to file a return or pay taxes due.
(Ord. 757-81. Passed 12-22-81.)
(a) By the passage of this chapter, it is the expressed intention of Council to use the funds derived from the imposition of the tax herein imposed to supplement the General Fund of the City until April 1, 1973, when such funds shall be placed in a fund entitled Convention Center, such funds to be used for the building, operation and/or any other cost incidental to a convention center.
(b) An amount which may be more than but shall not be less than twenty percent (20%) of the receipts generated by the tax herein shall be allocated for the purpose of contracting with the Toledo Area Convention and Visitors Bureau, a separate department of the Toledo Area Chamber of Commerce, for the purpose of bringing the patronage and business of cultural, educational, religious, professional and sports organizations into the city for the benefits of the citizens of the city and for the business community thereof. Council shall allocate such amount once each year at such time as is convenient to enable the City to pay such amount in four equal, quarterly installments to the Toledo Area Convention and Visitors Bureau, with the first installment to be paid January 1, 1982.
(c) On and after January 1, 1976, the provisions of this section to the contrary notwithstanding, funds derived from the imposition of the tax imposed herein may be used for the purpose of retaining the special services of persons, firms or corporations, as deemed necessary by Council, for the carrying out of various programs for the revitalization, and development of the downtown areas of the City and supporting areas adjacent thereto.
(d) On and after January 1, 1982, all earnings accruing from the investment of funds held in the Convention Center Fund shall be credited to, and accumulated in, said fund.
(Ord. 757-81. Passed 12-22-81.)
(a) The levy of the excise tax imposed by Section 1911.02 is hereby repealed by the City, which repeal shall be effective on October 1, 1985.
(b) Except as hereinafter provided, all other provisions of this chapter shall remain in effect, in order to permit the continued levy and collection of the excise tax pursuant to Section 1911.02 hereof for the period through September 30, 1985, and in order to provide for the collection of such excise tax.
(c) By reason of assumption of the promotional functions of the Toledo Area Chamber of Commerce described in Section 1911.14(b) by a nonprofit entity affiliated with the Toledo-Lucas County Convention and Visitors Bureau, Inc., payments made from the tax imposed by this chapter for such promotional functions, which heretofore were made to the Chamber for the period ending December 31, 1984, shall, from the tax collected in 1985 and thereafter be made to the Toledo-Lucas Convention and Visitors Bureau, Inc., which Bureau will through such nonprofit entity affiliated with it carry out the promotional functions described in Section 1911.14(b).
(Ord. 583-85. Passed 8-13-85.)