(a) On or before April 15 and October 15 of each year, each operator shall make and file a return for the preceding six months on forms prescribed by the Finance Director. The first return shall be filed by July 31, 2018. Such returns shall show the receipts from furnishing lodging, the amount of tax due from the operator to the Village for the period covered by the return, and such other information as the Finance Director deems necessary for the proper administration of this chapter. The Finance Director may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the Finance Director together with payment of the full amount of tax shown to be due thereon. To meet this requirement, the tax return and payment must be mailed with a dated postmark. The postmark must be dated on or before the day the return is due. For all other delivery forms, the tax return and payment must be received on or before the last business day before the day the return is due.
(b) The Finance Director may authorize operators whose tax liability is not such as to merit twice-yearly returns, as determined by the Finance Director upon the basis of administrative costs of the Village, to make and file returns at other intervals. Such authorization shall be in writing, shall indicate the intervals at which returns are to be filed, and may be revoked by the Finance Director upon thirty days written notice.
(c) All claims for exemptions from tax filed by transient guests with the operator during the reporting period shall be filed with the return.
(d) All returns and payments submitted by each operator shall be treated as confidential by the Finance Director and shall not be released except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of Ohio, Greene County, or the Village of Yellow Springs for official use only. However, records pertaining to failure to file and failure to pay become subject to disclosure under R.C. § 149.43, as citations for violations are public records.
(e) If, for any reason, the lodging establishment shall cease doing business in the Village, all returns and payments are due immediately upon cessation of business.
(f) All taxes collected by operators pursuant to this section shall be held in trust for the account of the Village until payment thereof is made to the Finance Director.
(g) The Finance Director, if he or she deems it necessary in order to insure the payment of the tax imposed by this section, may require returns and payments to be made for other than twice-yearly periods. The returns shall be signed by the operator or their authorized agent.
(Ord. 2021-06. Passed 5-3-21.)