(A) Every person owning, operating, managing or controlling any hotel or collecting payment for occupancy in any hotel shall collect the tax levied for the municipality.
(B) The hotel operator shall be entitled to 1% of the hotel occupancy tax revenues collected as reimbursement for the operator's administrative costs for collecting the tax. However, this reimbursement may be forfeited at the discretion of the city if the hotel operator fails to timely pay over the tax or fails to timely file a report as required by the city or if the operator files a false report with the city.
(C) 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 assignee 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 municipality showing that the amount has been paid or a certificate issued by the municipality showing that no tax is due.
(D) The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this subchapter is liable for the amount of tax required to be withheld to the extent of the value of the purchase price.
(1) The purchaser of a hotel may file a written request with the municipality 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 municipality shall issue the certificate or statement not later than the 60th day after the date that the municipality receives the request.
(2) If the municipality fails to issue the certificate or statement within the period provided by division (D)(1) of this section, the purchaser is released from the obligation to withhold the tax on the purchase price or pay the amount of tax due.
(Ord. 977, passed 4-15-08)