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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86 - 34 <br />PAGE 2 <br />collectible at the time the lodging is furnished, regardless of the time <br />when the amount paid for lodging is paid. The tax does not apply to <br />lodging furnished to the State or any of its political subdivisions. <br />For the proper administration of this chapter and to prevent evasion of <br />the tax, it is presumed that all lodging furnished by hotel, motels, and <br />motor inns in this City is to be to transient guests and is subject to the <br />tax until the contrary is established. <br />745.03 Transient Guest to Pn Tax; Proof of Exemption <br />The tax imposed by this chapter shall be paid by the transient guest to <br />the vendor, and each vendor shall colelct from the transient guest the full <br />and exact amount of the tax payable on each taxable lodging. <br />If the transaction is claimed to be exempt, the transient guest must <br />furnish to the vendor, and the vendor must obtain from the transient guest, <br />a certificate specifying the reason that the sale is not legallp subject to <br />the tax. If no certificate is obtained, it shall be presumed that the tax <br />applies. <br />745.04 Refund of Illegal or Erroneous Payments <br />The Director of Finance of North Olmsted shall refund to vendors the <br />amount of taxes paid illegally or erroneously or paid on any illegal or <br />erroneous assessment where the vendor has not reimbursed himself from the <br />transient guest. When such illegal or erroneous payment or assessment was <br />not paid to a vendor but was paid by the transient guest directly to the <br />Director of Finance of North Olmsted or his agent, he shall refund the tax <br />to the transient guest. Applications shall be filed with the Director of <br />Finance, on the form prescribed by him, within ninety days from the date it <br />is ascertained that the assessment or payment was illegal or erroneous. <br />However, in any event an application for refund must be filed with the <br />Director of Finance within four years from the date of the illegal or <br />erroneous payment of the tax. On filing of the application, the Director <br />of Finance shall determine the amount of refund due and certify the amount. <br />The Director of Finance shall draw a warrant for such certified amount to <br />the person claiming such refund. The Director of Finance shall make such <br />payments from a tax refund fund as established by ordinance. <br />745.05 Records; Inspection; Destruction <br />Each vendor shall keep complete and accurate records of lodging <br />furnished, together with a record of the tax collected thereon, which shall