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??.. <br />CITY OF NORTH OLMSTED <br />ORDINANCE NO. 99-112 <br />BY.• COUNCILMAN PAUL MILLER <br />AN ORDINANCE AMENDING SECTION 745.05 OF THE <br />HOTEL AND MOTEL TAX CODE, ENTITLED "RECORDS; <br />INSPECTION; DESTRUCTION, " IN ORDER TO IMPOSE A <br />DUTY UPON THE DIRECTOR OF FINANCE TO CONDUCT <br />ANNUAL AUDITS OF EXCISE TAX RETURNS FILED BY <br />HOTEL AND MOTEL VENDORS IN THE CITY OF NORTH <br />OLMSTED, AND DECLARING AN EMERGENCY AS <br />AMENDED. <br />WHEREAS, this Council believes that conducting annual audits of the excise talc <br />returns filed by hotel and motel vendors in the City of North Olmsted will better insure that the <br />City is receiving all of the talc revenues under the Hotel and Motel Tax Code which are due <br />and owing to the City from said vendors; and <br />WHEREAS, accordingly, it is the desire of this (:ouncil to impose a duty upon the <br />Director of Finance, pursuant to Council's powers under Article V, Section 3 of the City <br />Charter, to conduct annual audits of excise tax returns filed by hotel and motel vendors <br />pursuant to the provisions of the City's Hotel and Motel Tax Code, and to report the results of <br />said audits to the Council; <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF <br />NORTH OLMSTED, CUYf1HOGA COUNTY, AND STATE OF OHIO: <br />SECTION 1: That Section 745.05 of the Hotel and Motel Tax Code, entitled <br />"Records; Inspection; Destruction," which presently reads as follows: <br />"745.05 RECORDS; INSPECTION; DESTRUCTION. <br />Each vendor shall keep complete and accurate records of lodging furnished, together <br />with a record of the tax collected thereon, which shall be the amount due under this chapter <br />and shall keep all invoices, and such other pertinent documents. If the vendor furnishes <br />lodging not subject to the tax, the vendor's records shall show the identity of the transient <br />guest, if the sale was exempted by reason of such identity, or the nature of the transaction if <br />exempted for any other reason. Such records and other documents shall be opened during <br />business hours to the inspection of the Director of Finance and shall be preserved for a period <br />of four years, unless the Director, in writing, consents to their destruction within that period, <br />or by order requires that they be kept longer. " <br />be amended, and, as amended, shall read in its entirety as follows: <br />"745.05 RECORDS; INSPECTION; DESTRUCTION; ANNUAL AUDIT. <br />(a) Each vendor shall keep complete and accurate records of lodging furnished, <br />together with a record of the taac collected thereon, which shall be the amount due under this <br />chapter and shall keep all invoices, and such other pertinent documents. If the vendor <br />;