90-067 Ordinance - Laserfiche WebLink

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i . ,.??..?....??.... ?.?_ ?? .?.... ....?.....?..?, ?,? . lectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions. For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotel, mutels, and motor inns in this City is to be to transient guests and is subject to the tax until the contrary is established. 745.03 Trar.sient Guest to Pay Tax•_ Proof of Exemption The tax imposed by this chapter shali be paid by the transient guest to the vendor, and each vendor shall cellect from the transient guest the full and exact amount of the tax payable on each taxable lcdginq. 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 ap- plies. 745.04 Refund of Illeqal or Erroneous_PaYmen:s_ The Director of Finance of North Olmsted shall refund te venders the amount of taxes paid illegally or erroneously or paid on any illegal or erro- neous assessment where the vendor has not reimbursed himself from the tran- sient guest. When such illegal or erroneous payment or assessmen#: was not paid to a vendor but was paid by the transient guest directly to the Director of Finance of Ncrth Olmsted or his agent, he shall refund the tax to the transient quest. Applications 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 Fir.ance 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 fur- nished, together with a record of the tax collected thereon, which shall be the amount due under this chapter and shall keep all invoices, anci such other pertinent documents. If the vendor furnishes lodging not subject tc the tax, the vendor's records shall show the identity of the transient guest, if the 2