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CITY OF NORTH OLMS ~~ ORDINANCE N0. 76 Page 2 745.03 Transient Guest to Pay Tax; Proof of Exemption The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed that the tax applies. 745.04 Re'fund'of Illegal or Erroneous''P'ayments The Director of Finance of_ North Olmsted shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Director of Finance of North Olmsted or his agent, he shall refund the tax to the transient guest. Applica- tions shall be filed with the Director of Finance, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event an application for refund must be filed with the Director of Finance within four years from the date of the illegal or erroneous payment of the tax. On filing of the application, the Director of Finance shall determine the amount of refund due and certify the amount. The Director of Finance shall draw a warrant for such certified amount to the person claiming such refund. The Director of Finance shall make such payments from a tax refund fund as established by ordinance. 745.05 Records; Inspection; Destruction Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter and shall keep all invoices, and such other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor's records shall show the identity of the transient guest, if the sale was exempted by reason of such identity, or the nature of_ the transaction if exempted for any other reason. Such records and other documents shall be opened during business hours to the inspection of the Director of Finance o.f_ North Olmsted and shall be preserved for a period of four years, unless the Director of Finance, in writing, consents to their destruction within that period, or by order requires that they be kept longer. 745.06 'Re'turns' Rec{uired; Procedure; Forfeit 'fo'r Failure to File Each vendor shall, on or before the twentieth day of each month, make and file a excise tax return for the preceding month, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Director of Finance believes necessary for the proper administration of this chapter. The Director of Finance may extend the time for making and filing returns. Returns shall be filed by mailing them to the Director of Finance, together with payment of the amount of tax shown to be due thereon. ., . _ ..