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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86-34 <br />PAGE 7 <br />745.12 Personal Liability of Corporate Officers or Employees <br />If any vendor corporation required to file returns and to remit tax due <br />to the City under the provisions of this chapter fails for any reason to <br />make such filing or payment, anq of its officers or employees having <br />control or supervision of or charged with the responsibility of filing <br />returns and making payments shall be personally liable for such failure. <br />The dissolution of a corporation shall not discharge an officer's or <br />employee's liability for a prior failure of the corporation to file returns <br />or remit tax due. The sum due for such liability may be collected by <br />assessment in the manner provided in this chapter. <br />734.13 Intent <br />It is the intent of this chapter to levy the excise tax of three <br />percent on transactions by which lodging bp a hotel, motel or motor inn is <br />or is to be furnished to transient guests as referred to and authorized by <br />Ohio R.C. 5739.02(c). Accordingly, this chapter shall be construed to <br />effectuate that purpose and so as to be consistent with any requirement of <br />law compliance with which is a prerequisite to the validity of the tax <br />intended to be levied hereby. <br />745.14 Severability <br />If any sentence, clause, section or part of this chapter or any tax <br />imposed as specified herein is found to be unconstitutional, illegal or <br />invalid, such unconstitutionality, illegality or invalidity shall affect <br />only such clause, sentence, section or part of this chapter and shall not <br />affect or impair any of the remaining provisions, sentences, clauses, <br />sections or other parts of this chapter. It is hereby declared to be the <br />intention of Council that this chapter would have been adopted had such <br />unconstitutional, illegal or invalid sentence clause, section or part <br />thereof not have been included herein. <br />745.99 Penalty <br />Whoever violates any provision of this chapter shall be fined not less <br />than twenty-five dollars ($25.00) nor more than one hundred dollars <br />($100.00) for a first offense. For each subsequent offense such person <br />shall, if a corporation, be fined not less than one hundred dollars <br />($100.00) nor more than five hundred dollars ($500.00), or if an individual <br />or a member of a partnership, firm or association, be fined not less than <br />twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), <br />or imprisoned not more than sixty days, or both.