Exemptions from payment of the tax are hereby granted to the following:
(a) A transient guest is exempted if such guest keeps and pays the price for the same accommodations for a period exceeding thirty consecutive days.
(b) An establishment kept, used, maintained, advertised or held out to the general public to be a place where accommodations are offered where such place has four or less rooms whether such rooms are in one or several structures and all transient guests of such establishment are hereby exempt from the provisions of this chapter.
(c) A transient guest who is sponsored by the State of Ohio or any of its political subdivisions and who is in the scope of employment or acting in a representative capacity, and further, is on official business of the State of Ohio or any of its political subdivisions, provided such transient guest submits to the vendor at the time the hotel accommodations are furnished, prescribed under Section 195.03, a certificate as described below:
The certificate necessary to qualify a transient guest for exemption from the tax under subsection (c) hereof shall be upon a form prescribed and supplied by the City Auditor. The certificate shall contain the name and address of the hotel, the name and address of the vendor, the name and address of the transient guest and the name and address of the political subdivision claiming exemption. It shall also contain the signature of the vendor and the transient guest, identify the accommodations furnished, the price charged, the date and length of time the accommodations were furnished, the reason for the claimed exemption and any other information deemed necessary by the City Auditor. A complete certificate shall accompany all returns submitted by a vendor to which a certificate may apply. Upon failure of a vendor to submit a certificate fully completed upon a claimed exemption, the City Auditor may conclusively presume that the tax shall and does apply.
(Ord. 10-64. Passed 12-28-10.)