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CITY OF NORTH OLMS ~ D ORDINANCE N0. 76 /q Page 5 745.11 Return Must be Filed; Procedure in a Failure to File (a) No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement. (b) If any vendor required to file monthly returns under this chapter fails, in two consecutive months or in three or more months within a twelve-month period, to file such returns when due or to pay the tax thereon, or if any vendor authorized by the Director of Finance to file returns at less frequent intervals, fails on two or more occasions within a twenty-four month period, to file such returns when due or to pay the tax due thereon, the Director of Finance may require such vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year, as determined by the Director of Finance from a review of returns or other information pertaining to such vendor, which amount shall in no event be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond satisfactory to the Director of Finance, conditioned upon payment of the tax due with the returns from the vendor. The security must be filed within tencb.ys following the vendor's receipt of the notice from the Director of Finance of its requirements. A corporate surety bond filed under this section shall be returned to the vendor if, for a period of twelve consecutive months followin; the date the bond was filed, the vendor has filed all returns and remitted payment therewith within the time prescribed in this chapter. 745.12 Personal Liability of Corporate Officers or Employees If any vendor corporation required to file returns and to remit tax due to the City under the provisions of this chapter fails for any reason to make such filing or payment, any of. its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter. 745.13 Intent It is the intent of this chapter to levy the excise tax of thre percent on transactions by which lodging by a hotel, motel or motor inn is or is to be furnished to transient guests as referred to and authorized by Ohio R.C. 5739.02(c). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of. the tax intended to be levied hereby.