(a) For the purpose of providing revenue for the General Fund with which to meet the needs of the City, and for the purpose of providing revenue for the Convention and Visitors’ Bureau Fund with which to make contributions to meet the needs of convention and visitors bureaus operating within Washington County, an excise tax of three percent (3%) is hereby levied on transactions by which lodging in a hotel is or is to be furnished to transient guests, pursuant to Ohio R.C. 5739.02.
(b) An additional excise tax of three percent (3%) is hereby levied on transactions by which lodging in a hotel is or is to be furnished to transient guests, pursuant to Ohio R.C. 5739.024.
(c) The proceeds collected under the provisions of this chapter shall be allocated upon receipt as follows:
(1) Seventy-five percent (75%) of the total proceeds collected to be deposited in the General Fund; and
(2) Twenty-five percent (25%) of the total proceeds collected to be deposited in the Convention and Visitors’ Bureau Fund.
(d) The total tax levied shall be six percent (6%) of the amount paid or to be paid by the transient guest for the lodging. 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 or any of its political subdivisions.
(e) 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 in this City to transient guests is subject to the tax until established to the contrary.
(Ord. 57(98-99). Passed 10-25-99.)