90-067 Ordinance - Laserfiche WebLink

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?`° °? ...?....,......?.. , • , , ' . " *".` ...s 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 amcunt equal to the avPrage tax liability of the vendor for a period of one year, as determi.ned by the Directcr of Finance from a review of returns or other information pertain- ing 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 ten days following the vendor's receipt of the notice from the Director of Finance of its requirements. A corporate surety bond filed under '-HiS section shali be returned to the vendor if, for a period of twelve consecutive months following 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 Liabiiitv afCorporate Officers or Employees If any vendor corporation required to file returns and to remit tax due to the rity under tre provisions of this chapter fails for any reason to make such filing or payment, any of its officers or employees having control or ^izpervision of- or charged with the responsibility of filinq returns and makinq 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 cl-iapter. 745.13 In'-ent It is the intent of this chapter to levy the excise tax of three percent on transactions by which lodging by a hotel, motel or motor inn is or is to be furnished to transient guests as referred "o and a;lthori-zed 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. 745.14 Severability If any sentence, clause, section or part of this chapter or ar.y tax imposed as specified hereiri is fotind to be unconstitutional, illegal or in- valid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of "his chapter and shail not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the inter:tion o'L Council C