§ 313-11. Reporting and Remitting.

(a)

Each advertising host shall report the annual minimum tax payment, gross receipts, and total amounts of tax due for those outdoor advertising signs under its ownership or control in the city of Cincinnati upon return forms furnished by the treasurer and in the manner herein provided.

(b)

On or before the 15th day of each quarter in a calendar year, each advertising host shall submit a return and remit one quarter of the annual minimum tax imposed under section 313-3(b) to the treasurer for the quarter preceding the month in which the return is made, which return shall report the amount of tax due from the advertising host for the foregoing quarter and other information that the treasurer may require to ensure accurate calculation and collection of the tax.

(c)

On or before the 30th day of each April, each advertising host shall submit a return and remit the tax imposed under section 313-3(a) to the treasurer for the calendar year preceding the year in which the return is made, which return shall report the gross receipts received for transactions during the year for which the return is made, the amount of quarterly payments made pursuant to subsection (b), the amount of tax due from the advertising host for that year, and other information that the treasurer may require to ensure accurate calculation and collection of the tax.

(d)

At the time a return is filed, the advertising host shall remit to the treasurer the taxes shown as due on the return for the period for which the return is made.

(e)

An advertising host shall file a return and remit all accrued tax immediately upon cessation of business for any reason.

(f)

All tax owed by advertising hosts pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the treasurer.

(g)

It shall be the duty of every advertising host liable for the payment to the city of the tax imposed by this chapter to keep and preserve, for a period of six years, all records as may be necessary to determine the amount of the tax for which the advertising host may have been liable to the city.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)