87-072 Ordinance - Laserfiche WebLink

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1503.02 DEFINITIONS. As used in this chapter: (a) "Excise tax" means the tax levied by the City upon the purchaser of a State lottery ticket. (b) "Lottery" and "State lottery" mean the lottery provided for in Ohio R.C. Chapter 3770. (c) "Lottery ticket" and "State lottery ticket" mean the written or printed evidence of a purchase of a share or shares of the State lottery which tickets are authorized to be sold in the State, by licensed lottery sales agents, by Ohio R.C.. Chapter 3770 and/or the rules promulgated by the State Lottery Commission pursuant to Ohio R.C. 3770.03. (d) "Lottery sales agent" and "licensed lottery sales agent" mean a person licensed by the Director of the State Lottery Commission, pursuant to Ohio R.C. 3770.05, to sell State lottery tickets in the State. (e) "Person" means any individual, association, firm, corporation, joint stock company, joint venture, partnership, club, trust, estate, society, receiver, trustee, assignee, person acting in a fiduciary or representative capacity, an instrumentality of the State or any of its political subdivision, or of the City or of any other municipality, or a combination of individuals of any form. 1503.03 LEVY OF TAX. There is hereby levied upon every person who purchases a State lottery ticket from a licensed lottery sales agent in the City, at a price fixed by rule of the State Lottery Commission, a tax of five percent of such price, which tax shall be added to such price. 1503.04 COLLECTION OF TAX; EXAMINATION AND AUDIT. The tax levied under Section 1503..03 shall be collected by the licensed lottery sales agent from the person purchasing the State lottery ticket. Such tax, when collected, shall be deemed to be held in trust by the lottery sales agent until paid to the Director of Finance as provided in this chapter. Any lottery sales agent who fails to collect the tax imposed by this chapter, as aforesaid, or, having collected the same, fails to remit the same to the Director in the manner prescribed by this chapter, whether such failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall be personally liable to the City for the amount of such tax, and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter. The tax imposed by this chapter shall be collected at the time the purchase of the State lottery ticket is made and shall be reported and remitted by the lottery sales agent in monthly installments and remittances therefor on or before the last day of the month next succeeding the end of the monthly period in which the tax is collected.. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Director, but payment by check shall not relieve 2