Laserfiche WebLink
CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86- 34 <br />PAGE 5 <br />having knowledge of the facts, setting forth with particularity the items <br />of assessment objected to, together with the reasons for objections, the <br />assessment shall become conclusive and the amount thereof shall be due and <br />payable, from the vendor or transient guest so assessed, to the Director of <br />Finance of the City of North Olmsted, Ohio. When a petition for <br />reassessment is filed, the Director of Finance shall assign a time and <br />place for the hearing of the petition and shall notify the petitioner <br />thereof by registered or certified mail, but the Director of Finance may <br />continue the hearings from time to time if necessary. <br />A penalty of fifteen percent shall be added to the amount of every <br />assessment made under this chapter. The Director of Finance may adopt and <br />promulgate rules and regulations providing for the remission of penalties <br />added to assessments made under this chapter <br />When any vendor or transient guest files a petition for reassessment as <br />provided in this chapter, the assessment made by the Director of Finance <br />together with penalties thereon, shall become due and payable within three <br />days after notice of the finding made at the hearing has been served, <br />either personally or by registered or certified mail, upon the party <br />assessed. <br />745.08 Four Year Limitation for Assessment; Exceptions <br />No assessment shall be made or issued against a vendor or transient <br />guest for any tax imposed by or pursuant to this chapter more than four <br />years after the return date for the period in which the lodging was <br />furnished or more than four years after the return for such period is <br />filed, whichever is later. This division does not bar an assessment: <br />(a) When the Director of Finance has substantial evidence of <br />amounts of taxes collected by a vendor from transient guest's lodging which <br />were not returned to the City. <br />(b) When an assessed vendor failed to file a return as required. <br />745.09 Tax to be Paid by Transient Guest; False Evidence of <br />Tax-Exempt Status Prohibited <br />No transient guest shall refuse to pay the full and exact tax as <br />required by this chapter; no transient guest shall present false evidence <br />to the vendor indicating that the lodging as furnished is not subject to <br />the tax.