133-87 Ordinance Amended
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.. RECORD OF ORDINANCES
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National Graphics Corp., Cols.. 0, ~ Form No, 2806-A
Ordinance No, ______l}!.=~Z__{Amended) Passed __ ___u _________uu________ __________19___,_
AN ORDINANCE PROVIDING FOR THE
ADOPTING OF A SIX PERCENT (6%)
HOTEL/MOTEL TAX IN THE CITY OF
DUBLIN, OHIO
WHEREAS, for the purpose of providing funds with which to meet the needs
of the City of Dublin for the use of the GENERAL FUND of the City, for
the advancement of the cultural development of the City, for the promotion,
and publicizing of the City of Dublin as a desirable location for conven-
tions, trade shows, and similar events to encourage the patronage and
business of cultural, educational, religious, professional, sports, and
other activities to utilize the City of Dublin and its facilities for such
events all for the benefit of the citizens of Dublin, an excise tax of
three percent (3/0) is hereby levied on transactions by which lodging by
a hotel or transient accommodation is or is to be furnished to transient
guests, pursuant to Ohio Revised Code 5739.02(C)(1) and furthermore, an
additional excise tax of three percent (3/0) is hereby levied on transaction
by which lodging by a hotel or transient accommodation is or is to be
furnished pursuant to Ohio Revised Code 5739.02(C)(2).
NOW, THEREFORE BE IT ORDAINED by the Council of the City of Dublin, State
of Ohio, 7 of the elected members concurring that:
Section 1. The City of Dublin Codified Ordinances are hereby amended to
add Chapter 182.
182.01 DEFINITIONS
(A) "Hotel" means every establishment kept, used, maintained,
advertised or held out to the public to be a place where sleeping
accommodations are offered to guests, in which five or more rooms
are used for the accommodation of such guests, whether such rooms
are in one or several structures. The term "Hotel" shall
include "Motel".
(B) "Transient accommodations" means every establishment kpet, used,
maintained, advertised or held out to the public to be a place
where sleeping accommodations are offered to guests in which
four or less rooms are used for the accommodation of such guests,
whether such rooms are in one or several structures.
(C) "Transient guests" means persons occupying a room or rooms for
sleeping accommodations for less than thirty consecutive days.
(D) "Vendor" means the person who is the owner or operator of the
hotel or transient accommodation and who furnishes the loding.
182.02 IMPOSITION OF TAX
(A) For the purpose of providing revenue to enhance the City's appeal
to visitors and tourists and for the further purpose of providing
revenues to promote and publicize the City, an excise tax of
three percent (3/0) is hereby levied on transactions by which
lodging by a Hotel or Transient accommodation is or is to be
furnished to transient guests, pursuant to Ohio Revised Code
Section 5739.02(C)(1) and furthermore, an additional excise tax
of three percent (3/0) is hereby levied on transactions by which
lodging by a Hotel or Transient accommodation is or is to be
furnished to transient guests pursuant to Ohio Revised Code
Section 5739.02(C)(2).
( B) Although the above levies are separate and distinct for purposes
of determining distribution, the combined amounts of six per-
cent ( 6/0) are hereby referred to as the "Hotel/Motel Excise
Taxes".
(C) The tax applies and is collectible at the time the lodging is fur-I
nished regardless of the time when the price is paid. The tax doe
not apply to lodging furnished to the State, or any of its politi-
cal subdivisions, or any charitable organization for the lodging
of transient indigent individuals. ,
.. RECORD OF ORDINANCES
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National Graphics Corp,. Cols,. 0, ~ Form No, 2806-A
Ordinance No, ____!}}_-=-_8}______ P assed____________ ________ __________________________19_____,_
Page Two
(D) For the purpose of the proper administration of this chapter, and
to prevent the evasion of the tax it is presumed that all lodging
furnished by hotels or transient accommodations in this City to
transient guests is subject to tax until the contrary is estab-
lished.
(E) Sixty days after the passage of this Ordinance, all revenues gen-
erated by the provisions of this chapter shall be disbursed as
follows:
(1) 25/0 of the revenues shall be placed into a holding account,
which is hereby established, in which revenues payable to th
Dublin Visitors and Convention Bureau will accrue through
each quarterly period of a calendar year and be paid to the
Dublin Visitors and Convention Bureau on the 20th day of the
month following the close of a quarterly period.
(2) (a)
Seventy-five percent ( 75/0) of the revenues shall be designat d
within the City's annual budget for the following purposes:
1. Additional Convention and Visitors Bureau expenses beyon
the twenty-five percent ( 25/0) of the tax mandated for
this purpose by State law;
2. Cultural arts;
3. Beautification of public property;
4. Improvement of the historic district;
5. Special events;
6. Any other project or expenditure which would enhance the
City's appeal to visitors and tourists.
(b)
Any community organization which wishes to apply for this
portion of the tax revenues sha 11 submit a written proposal,
along with an annual budget, each year prior to the budget
hearings to the City Manager by a date to be established by
the City Manager. The proposals shall be presented to Counc 1
during the annual budget hearings, during which a representa
tive of each applicant shall be present to discuss its pro-
posal. Council shall review and approve, modify, or dis-
approve the proposals at the same time that the annual City
budget is approved. Council may also provide an opportunity
for further applications for funding throughout the year, in
its discretion, if tax revenues are available.
182.03 TRANSIENT GUEST TO PAY TAX
(A) The tax imposed by this chapter shall be paid by the transient
guest to the vendor, and each vendor shall collect from the
transient guest the full and exact amount of the tax payable on
each taxable lodging.
(B) 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 statement specifying the reason that the sale
is not legally subject to the tax. If no statement is obtained,
it shall be presumed the tax applies.
182.04 REFUND OF ILLEGAL OR ERRONEOUS PAYMENTS
The Finance Director shall refund to vendors the amount of taxes
paid illegally or erroneously or paid on any illegal or erroneous
assessment where the vendor has not reimbursed himself from the
transient guest. When such illegal or erroneous payment or assess-
ment was not pai'd to a vendor but was paid by the transient guest
directly to the City Finance Director he shall refund to the transient
guest. Applications shall be filed with the Finance Director 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 such application for refund must be filed
with the Finance Director within four years from the date of the
illegal or erroneous payment of the tax. On filing of such ap-
plication the Finance Director sha 11 determine the
',' RECORD OF ORDINANCES
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National Graphics Corp., Cols" O. ~ Form No, 2806-A
Ordinance No,u 133-87 Passed_ mmnnunmmu___ m19u
Page Three
amount of refund due and draw a warrant for such amount to the
person claiming such refund. The Finance Director shall make such
payments from a Tax Refund Account as established by the Ordinance
and the same is hereby established. Refunds from payments pre-
viously made in accordance with Sections 182.02(E)(2) and (3)
shall be deducted from current quarterly accruals.
182.05 REQUIRED RECORDS: INSPECTION AND DESTRUCTION
Each vendor shall keep complete and accurate records of lodgini s
furnished, together with a record of the tax collected thereon,
which shall be the amount due under this chapter, and shall keep
all invoices and such other pertinent documents. If the vendor
furnishes lodging not subject to the tax, the vendor's records
shall show the ident ity of the transient guest, if the sale was
exempted by reason of such identity, or the nature of the trans-
action if exempted for any other reason. Such records and other
documents shall be open during business hours to the inspection
of the Finance Director and shall be preserved for a period of
four years, unless the Finance Director, in writing, consents to
their destruction within that period, or by order requires that
they be kept longer.
182.06 RETURNS REQUIRED
Each vendor shall file a monthly return on forms prescribed by
the Finance Director showing receipts from furnishing lodging,
the amount of tax due from the vendor to the City for the period
covered by the return, and such other information as the Finance
Director deems necessary for the proper administration of this
chapter. The monthly return is due on or before the 15th day of
each month during a calendar year. The Finance Director may extend
the time for making and filing returns. Returns sha 11 be filed
by mail ing the same to the Finance Director, together with payment
of the amount of tax shown to be due thereon. The Finance Director
shall stamp or otherwise mark on all returns the date received
by him and shall also show thereon by stamp or otherwise the amount
of payment received with the return. Any vendor who fails to fi le
a return under this chapter sha 11 forfeit and pay into the City
Treasury the sum of one percent (1/0) of the tax due. The Finance
Director, if he deems it necessary in order to insure the payment
of the tax imposed by this chapter, may require returns and pay-
ments to be made for other than monthly periods. The returns
shall be signed by the vendor or his authorized agent.
182.07 LIABILITY: ASSESSMENT AND PETITION FOR REASSESSMENT: PENALTIES
(A) If any vendor collects the tax imposed by or pursuant to this
chapter and fails to remit the same to the City as prescribed,
he shall be personally liable for any amount collected which
he failed to remit. The Finance Director may make an assess-
ment against such vendor based upon any information in the
Finance Director's possession. If any vendor fails to collect
the tax or any transient guest fails to pay the tax imposed
by or pursuant to this chapter on any transaction subject to
the tax, such vendor or transient guest shall be personally
liable for the amount of the tax applicable to the transaction.
The Finance Director may make an assessment against either the
vendor or transient guest, as the facts may require, based
upon any information in his possession. An assessment against
a vendor in cases where the tax imposed by or pursuant to
this chapter has not been collected or paid, sha 11 not dis-
charge the transient guest's liability to reimburse the vendor
for the tax applicable to such transaction.
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. RECORD OF ORDINANCES
National Graphics Corp,. Cols,. 0, ~ Form No, 2806-A -
Ordinance No,_____U3~-,,8] Passed -- ----------- __19__
Page Four
(B) In each case the Finance Director shall give to the vendor or
transient guest assessed written notice of such assessment.
Such notice may be served upon the vendor or transient guest
assessed personally or by registered or certified mail. An
assessment issued against either, pursuant to the provisions
of this chapter shall not be considered an election of
remedies, nor a bar to an assessment against the other for
the tax applicable to the same transaction, provided that no
assessment sha 11 be issued against any vendor or transient
guest for the tax due on a particular transaction if said
tax has actually been paid by another.
(C) The Finance Director may make an assessment against any vendor
who fails to file a return required by this chapter or fails
to remit the proper amount of tax in accordance with this
chapter. When information in the possession of the Finance
Director indicates that the amount required to be collected
is, or should be, greater than the amount remitted by the
vendor, the Finance Director may upon the basis of test
checks of a vendor's business for a representative period
which are hereby authorized, determine the ratio which the
tax required to be collected under this chapter bears to the
hotel's or transient accommodations' lodgings which
determination shall be the basis of an assessment as herein
provided in this chapter. Notice of such assessment shall
be made in the manner prescribed in this chapter.
(D) Unless the vendor or transient guest, to whom said notice of
assessment is directed, files within thirty days after
service thereof, either personally or by registered or
certified mail a petition in writing, verified under oath by sc id
vendor, transient guest, or his authorized agent, having
knowledge of the facts, setting forth with particularity the
items of said assessment objected to, together with the
reasons for such objections, said assessment sha 11 become
conclusive and the amount thereof shall be due and payable,
from the vendor or transient guests so assessed, to the FinanCE
Director, City of Dublin, Ohio. When a petition for
reassessment is filed, the Finance Director sha 11 assign a
time and place for the hearing of same and sha 11 not ify the
petitioner thereof by registered or certified mail, but the
Finance Director may continue the hearings from time to
time if necessary.
(E) A penalty of eighteen percent ( 18/0) shall be added to the
amount of every assessment made under this chapter. The
Finance Director may adopt and promulgate rules and regula-
tions providing for the remission of penalties added to
assessments made under this chapter.
(F) When any vendor or transient guest files a petition for
reassessment as provided in this chapter, the assessment
made by the Finance Director, together with penalties
thereon, sha 11 become due and payable within three days after
notice of the finding made at the hearing has been served,
either personally or by registered or certified mail,
upon the party assessed.
182.08 FOUR-YEAR LIMITATION FOR ASSESSMENTS; EXCEPTIONS
No assessment shall be made or issued against a vendor or
transient guest for any tax imposed by or pursuant to this chapter
more than four years after the return date for the period in which
the loding was furnished, or more than four years after the return
for such period is filed, whichever is later. This section does
not bar an assessment:
. RECORD OF ORDINANCES
National Graphics Corp" COls" 0, ~ Form No, 2806-A
Ordinance No,.. __1,3J.-.8I. Passed. ______. .- __19__
Page Five
(1) When the Finance Director has substantial evidence of
amounts of taxes collected by a vendor from transient
guest's lodging which were not returned to the City;
(2) When the vendor assessed failed to file a return as required.
182.09 TAX PAID TRANSIENT GUEST: FALSE EVIDENCE OF TAX-EXEMPT STATUS
No transient guest shall refuse to pay the full and exact tax
as required by this chapter, or present to the vendor false evidence
indicating that the lodging as furnished is not subject to the tax.
182.10 VENDOR TO COLLECT TAS: PROHIBITION AGAINST REBATES
No vendor shall fail to collect the full and exact tax as require<
by this chapter. No vendor shall refund, remit or rebate to a transieI t
guest, either directly or indirectly any of the tax levied pursuant
to this chapter, or make in any form of advertising, verbal or other-
wise, any statements which might imply that he is absorbing the tax,
or paying the tax for the transient guest by an adjustment of prices,
or furnishing lodging at a price including the tax, or rebating the
tax in any other manner.
182.11 REPORTS MUST BE FILED: FRAUDULENT REPORTS
(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, sha 11 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.
(B) If any vendor required to file monthly returns under this chapter
fails on two consecutive months or on 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 Financ
Director 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 Finance
Director may: require such vendor to furnish security in an amoun
equal to the average tax liability of the vendor for a period of
one year, as determined by the Finance Director from a review of
returns or other information pertaining to such vendor, which
amount shall in no event be less than one thousand dollars
($1,000.00). The security may be in the form of a payment to
be applied to pay the tax due on subsequent returns, or a corpora e
surety bond, satisfactory to the Finance Director, 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 Finance Director of its requiremen s.
(C) A corporate surety bond filed under this section shall 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.
(D) Each recipient organization of funds pursuant to the above
I Ordinance shall within 120 days after the end of their fiscal
I year provide to the Finance Director financial statements of
the organization for such fiscal year prepared in accordance with
standards set forth by the Director of Finance.
182.12 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 the chapter,
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. RECORD OF ORDINANCES
National Graphics Corp,. Cols.. O. ~ Form No, 2806-A
Ordinance No,. __133.-=-.8L. Passed ___19_
Page Six
fails for any reason to make such filing or payment, any of its
officers 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.
182.13 INTENT OF CHAPTER
It is the intent of this chapter to levy the excise tax of
six percent (6%) on transactions by which lodging by a hotel/
motel is or is to be furnished to transient guests as referred to
authorized by Ohio R.C. 5739.02(C), and further, to levy an
excise tax of six percent (6%) on transactions by which lodging
by accommodations is or is to be furnished to transient guests.
Accordingly, this chapter shall be construed to effectuate those
purposes 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.
182.99 PENALTY
Whoever violates any provision of this chapter shall be fined
not less than two hundred fifty dollars ($250.00) nor more than
five hundred dollars ($500.00) for a first offense. For each
subsequent offense such person shall, if a corporation, be fined
not less than two hundred fifty dollars ($250.00) nor more than
five hundred dollars ($500.00), or if an individual, or a
member of a partnership, firm or association, be fined not less
than two hundred fifty dollars ($250.00) nor more than five
hundred dollars ($500.00), or imprisoned nor more than sixty
days, or both.
Section 2. This Ordinance shall be in full force and effect from and
after the earliest period provided for by law.
Passed this 21st day of December , 1987.
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Mayor" - Presiding Officer-
Att.est:
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I' --!lta~-<2. L?W
II Clerk of Cou ci 1
: Sponsor: Income Tax Administrator
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i I hereby certify that copies of this Ordinance~Resolllt\On
were posted in the Vili~ge or D:,:bl:o III ,CCOiuance with
Section 731}} of the 01::0 Hc';:scd Code, p..J
. JMZnU~ 'f/J7' i~&-
I Clerk of Council '
MEMORANDUM
Date: December 21, 1987
To: Dublin City Council
From: Council members David Amorose, Barbara Maurer, Jan Rozanski,
Daniel Sutphen, Dublin Area Chamber of Commerce representative
William Fearon, and Dublin Arts Council representative Barbara
Stewart.
Re: Amendment to Ordinance No. 133-87.
Most of the council members have expressed a concern about
accountability in regard to the use of the portion of the
hotel/motel tax which has not been designated by law to a
convention and visitors bureau. A majority of council members
have expressed a desire to have the revenues from this tax used to
enhance the city's appeal to visitors and tourists. Therefore, we
propose the following compromise amendments to this ordinance.
1 . Change the first phrase of Section 182.02 to read:
(A) For the purpose of providing revenue to enhance the
City's appeal to visitors and tourists and for the further purpose
of providing revenues to promote and publicize the City, . . . .
2. Omit Sections 182.02 (E)(1) and ( 3 ) as now written.
3. Renumber Section 182.02 (E) (2) as 182.02 (E)(1)
4. Add Section 182.02(E)(2) as follows:
(2) (a) Seventy-five per cent (75%) of the revenues shall be
designated within the city's annual budget for the following
purposes:
1 . Additional convention and visitors bureau expenses
beyond the twenty-five per cent of the tax mandated for
this purpose by state law;
2. Cultural arts
3. Beautification of public property;
4. Improvement of the historic district;
5. Special events;
6. Any other project or expenditure which would enhance
the city's appeal to visitors and tourists.
(b) Any community organization which wishes to apply for
this portion of the tax revenues shall submit a written proposal,
along with an annual budget, each year prior to the budget
hearings to the city manager by a date to be established by the
city manager. The proposals shall be presented to Council during
the annual budget hearings, during which a representative of each
applicant shall be present to discuss its proposal. Council shall
review and approve, modify, or disapprove the proposals at the
same time that the annual city budget is approved. Council may
also provide an opportunity for further applications for funding
throughout the year, in its discretion if tax revenues are
available.
DATE: DECEMBER 17,1987
TO: COUNCIL MEMBERS
FROM: FINANCE DIRECTOR
SUBJ: HOTEL/MOTEL TAX ORDINANCE
AFTER THE DECEMBER 7, 1987 COUNCIL MEETING THE PROPOSED HOTEL/MOTEL TAX
ORDINANCE WAS REFERRED TO THE FINANCE SUB-COMMITTEE FOR REVIEW CONCERNING
KEY POINTS IN HOW THE FUNDS WERE TO BE DISTRIBUTED. THE FOllOWING CHANGES
TO THE ORDINANCE ARE NOW OFFERED:
DELETE SECTION 182.02 (E) (3) IN ITS ENTIRETY.
CHANGE THE PERCENTAGE IN SECTION 182.02 (E) (1) TO 75% FROM 50%.
ADD THE FOllOWING lANGUAGE TO A NEWLY CREATED SECTION 182.~~~~
"EACH RECIPIENT ORGANIZATION OF FUNDS PURSUANT TO THE ABOVE .Q[~CRII3[8
AbLOC.~S SHAll WITHIN 120 DAYS AFTER THE END OF THEIR FISCAL YEAR
PROVIDE TO THE FINANCE DIRECTOR FINANCIAL STATEMENTS OF THE ORGANIZATION
FOR SUCH FISCAL YEAR PREPARED IN ACCORDANCE W-I TH -bEU[RAll Y "Ce;I!1IT~
~:I'~I~~ PRnICIPl.~, CON"'TFNTI Y ^PPlICO, WIT" AN .~ BY A
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DATE: DECEMBER 17,1987
TO: COUNCIL MEMBERS
FROM: FINANCE DIRECTOR
SUBJ: HOTEL/MOTEL TAX ORDINANCE
AFTER THE DECEMBER 7, 1987 COUNCIL MEETING THE PROPOSED HOTEL/MOTEL TAX
ORDINANCE WAS REFERRED TO THE FINANCE SUB-COMMITTEE FOR REVIEW CONCERNING
KEY POINTS IN HOW THE FUNDS WERE TO BE DISTRIBUTED. THE FOLLOWING CHANGES
TO THE ORDINANCE ARE NOW OFFERED:
DELETE SECTION 182.02 (E) (3) IN ITS ENTIRETY.
CHANGE THE PERCENTAGE IN SECTION 182.02 (E) (1) TO 75% FROM 501..
ADD THE FOLLOWING LANGUAGE TO A NEWLY CREATED SECTION 182.11 (D):
"EACH RECIPIENT ORGANIZATION OF FUNDS PURSUANT TO THE ABOVE DESCRIBED
ALLOCATIONS SHALL WITHIN 120 DAYS AFTER THE END OF THEIR FISCAL YEAR
PROVIDE TO THE FINANCE DIRECTOR FINANCIAL STATEMENTS OF THE ORGANIZATION
FOR SUCH FISCAL YEAR PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED
ACCOUNTING PRINCIPLES, CONSISTENTLY APPLIED, WITH AN OPINION THEREON BY A
FIRM OF CERTI F I ED PUBLI C ACCOUNT ANTS. "
00 ~~~~~
6665 Coffman Road
Dublin, Ohio 43017
NOTICE OF PUBLIC HEARING
DUBLIN CITY COUNCIL MEETING
December 7, 1987
7:30 P.M.
There will be a Public Hearing on December 7, 1987, at 7:30 P.M. in the
Dublin Municipal Building, 6665 Coffman Road, Dublin, Ohio, regarding
Ordinance No. 133-87 which reads as follows:
AN ORDINANCE PROVIDING FOR THE
ADOPTION OF AL SIX PERCENT (6%)
HOTEL/MOTEL TAX IN THE CITY OF
DUBLIN, OHIO
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