(A) Effective September 1, 1995, for the purpose of providing revenue with which to meet the needs of the village for use of the General Fund of the village, including providing revenue to pay current expenses and to provide for police and fire protection, an excise tax of 3% shall be and is levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests pursuant to R.C. § 5739.02(C)(1).
(B) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the state, to any of the state’s political subdivisions, or to any charitable organization for the lodging of transient indigent individuals.
(C) For the purpose of the proper administration of this subchapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels or transient accommodations in this village to transient guests is subject to tax until the contrary is established.
(D) Revenues generated by the provisions of this subchapter shall be disbursed from the General Fund at the discretion of Council.
(Ord. 21-95, passed 8-21-1995)