1972 013 Ordinance - Laserfiche WebLink

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ORDINANCE N0. 72- 13 Page 2 , his control, shall nevertheless be personally liable to the Village for the amount of such tax, and shall, unless the remittance is made as herein required, be guilty of a violation of this Ordinance. The tax imposed hereunder shall be collected at the time the lodging charge is paid by the transient guest seeking lodging in a hotel and shall be reported and remitted by the person receiving the tax to the Clerk-Treasurer in monthly installments and remittance therefor on or before the thirtieth day of the month next succeeding the end of the monthly period in cvhich the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Clerk-Treasurer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Clerk-Treasurer unless the check is honored and is in the full and correct amount. The person receiving shy payment for lodgings from a transient guest shall make out a return upon such forms and setting forth such information as the Clerk-Treasurer may require, showing the amount of the tax upon lodgings for cvhich he is liable for the preceding monthly period, and shall sign and transmit the same to the Clerk-Treasurer with a remittance for such amount; provided, that the Clerk-Treasurer may in his descretion require verified annual returns from any person receiving lodging payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable, and failure to comply with any requirement of the Clerk- Treasurer as to report and remittance of the tax as required shall be a violation of this Ordinance. The books, records and accounts of any person collecting a tax herein levied shall, as to lodging and tax collections, be at all reasonable times sub- ject to examination and audit by the Clerk-Treasurer. If the tax imposed by this Ordinance is not paid when due there shall be added, as part of the tax, interest at the rate of one percent per month from the time when the tax became due until paid. Section 4. Certificate of Registration. Any person conducting or operating any place for lodging for transient guests as defined in this Ordinance, shall, on a form prescribed by the Clerk-Treasurer, within the first ten days of each and every calendar year, or within ten days after commencing such operations, make application to and procure from the Clerk-Treasurer a certificate of registration, the fee for which shall be one dollar ($1.00) which certificate shall continue valid until December 31 of the year in cvhich the same is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the Clerk-Treasurer without additional charge, shall be posted in a conspicuous place upon the premises. Section 5. Rules and Regulations for Enforcing Tax. (a) The Clerk-Treasurer shall have the power to adopt rules and regula- tions not inconsistent with the terms of this Ordinance for carrying out and enforcing the payment, collection and remittance of the tax herein levied. Said regulations shall be on file and made available for inspection in the office of the Clerk-Treasurer. Failure or refusal to comply with any such rules or regula- tions shall be deemed a violation of this chapter.