(A) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations of guests, in which five or more rooms are used for accommodation of guests, whether the rooms are in one or several structures.
TRANSIENT GUEST. Persons occupying a room or rooms for sleeping accommodations for less than 30 days.
(B) Levy of tax. Pursuant to R.C. § 5739.09, there is hereby levied an excise tax on transactions by which hotel lodging is furnished to transient guests within the village at the rate of 3% of the amount of the transactions, over and above the 3% lodging tax levied pursuant to this subchapter.
(C) Administration.
(1) There shall be and is hereby established a Convention and Visitors’ Bureau Set-Aside Fund within the village and the Fiscal Officer is directed to take all necessary steps in order to establish the fund on the books and records of the village. The village shall establish all regulations necessary to provide for the administration and collection of the lodging tax levied under this subchapter, with 50% of the revenues derived, generated and collected from the lodging tax levied under this subchapter being deposited into the Fund and 50% of the revenues derived, generated and collected under the lodging tax levied under this subchapter being deposited in the village’s General Fund, as required and authorized under the provisions of R.C. § 5739.024(B).
(2) Any hotel shall separately charge the lodging tax levied under this subchapter on each taxable transaction and shall separately collect and account for the lodging tax levied under this subchapter. Any hotel shall pay the revenues derived, generated, and collected under the lodging tax levied under this subchapter to the village pursuant to the rules and regulations which may be established from time to time.
(D) Use of revenues in Fund. The revenues deposited into the Fund shall be spent solely to make contributions to Convention and Visitors’ Bureaus operating within Shelby County, Ohio.
(Ord. 1158-97, passed 6-10-1997; Am. Ord. 1163-97, passed 7-8-1997)