Each operator shall, on or before the last day of the month following the close of
each calendar quarter, or at the close of any shorter reporting period which may be
established by the treasurer, make a return to the treasurer, on forms provided, of
the total rents charged and received and the amount of tax collected for transient
occupancies. All claims for exemption from tax filed by occupants with the operator
during the reporting period shall be filed with the report. At the time the return
is filed, the full amount of the tax collected shall be remitted to the treasurer.
The treasurer may establish shorter reporting periods for any certificate holder if
determined necessary in order to insure collection of the tax and may require further
information in the return if such information is pertinent to the collection of the
tax. Returns and payments are due immediately upon cessation of business for any reason.
All taxes collected by operators pursuant to this chapter shall be held in trust for
the account of the city until payment thereof is made to the treasurer. All returns
and payments submitted by each operator shall be treated as confidential by the treasurer
and shall not be released except upon order of a court of competent jurisdiction or
to an officer or agent of the United States, the state of Ohio, the county of Hamilton,
or the city of Cincinnati for official use only.
(Sec. 312-6; ordained by Ord. No. 89-1969, eff. Apr. 1, 1969; renumbered to C.M.C.
312-11, eff. Jan. 1, 1972; a. Ord. No. 337-1979, eff. Aug. 1, 1979)
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