§ 882.08 REPORTING AND REMITTING THE TAX.
   (a)   On or before the last day of each calendar month, each operator shall make and file a return for the preceding month on forms prescribed by the Director of Finance. Such returns shall show the receipts from furnishing lodging, the amount of tax due from the operator to the city for the period covered by the return and such other information as the Director of Finance deems necessary for the proper administration of this chapter. The Director of Finance may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the Director of Finance, together with payment of the full amount of tax shown to be due thereon.
   (b)   All forms for claims for exemptions from tax filed by transient guests with the operator during the reporting period shall be filed with the return.
   (c)   On or before April 30 of the year following the effective date of this chapter, and each year thereafter, every operator subject to the provisions of this chapter shall make and file with the Finance Director an annual income statement clearly showing the gross room sales for the annual accounting period. If the reconciliation (return) is made for a fiscal year or any period less than a year, the reconciliation shall be made within four months from the end of such fiscal year or other period.
   (d)   All returns and payments submitted by each operator shall be treated as confidential by the Director of Finance and shall not be released by him or her except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, the County of Greene or the City of Xenia, for official use only.
   (e)   If for any reason the hotel or motel shall cease doing business in the City of Xenia, all returns and payments are due immediately upon cessation of business.
   (f)   All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City of Xenia until payment thereof is made to the Director of Finance. The returns shall be signed by the operator or his or her authorized agent.
(Ord. 91-62, passed 10-24-1991)