(a) All taxes collected by vendors pursuant to this Chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Commissioner.
(b) The tax imposed by this Chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. If for any reason the tax due is not paid to the vendor, the Tax Commissioner may require that the tax be paid directly to the Tax Commissioner.
(c) If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the transaction is not legally subject to the tax. No exemption shall be granted except upon a claim therefor made at the time the tax is to be collected and under penalty of perjury upon a form and in the manner prescribed by the Tax Commissioner.
(d) 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. Any such tax collected by a vendor which has not been paid to the City shall be deemed a debt owed by the vendor to the City. Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City of Upper Sandusky for the recovery of such amount.
(Ord. 137-9. Passed 9-6-94.)
(Ord. 137-9. Passed 9-6-94.)