196.01
Definitions.
196.02
Authority to levy tax; purposes of tax.
196.03
Imposition of tax and rate.
196.04
Transient guest to pay tax; proof of exemption.
196.05
Refund of illegal or erroneous payments.
196.06
Records; inspection; destruction.
196.07
Returns required; procedure; forfeit for failure to file; appeal.
196.08
Penalties and interest.
196.09
Four-year limitations for assessments; exceptions.
196.10
Tax to be paid by transient guest; false evidence of tax-exempt status prohibited.
196.11
Operator to correct tax; rebate prohibited.
196.12
Return must be filed; procedure in a failure to file.
196.13
Personal liability of corporate officers or employees.
196.14
Intent.
196.15
Separability.
196.99
Penalty.
As used in this chapter:
(a) "Hotel" has the same meaning as that stated in Section 5739.01(M) of the Ohio Revised Code and Zoning Code of the City of Berea, except a "hotel" includes establishments in which fewer than five (5) rooms are used for the accommodation of transient guests. The term "hotel" also includes a "bed and breakfast" and "boarding house" as defined in the Zoning Code of the City of Berea.
(b) "Motel" is included within the meaning of "hotel" as set forth in (a) above.
(c) "Transient guest" means a person occupying a room or rooms for sleeping accommodations for less than sixty consecutive days.
(d) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.
(e) "Director of Finance" or "Finance Director" means the individual holding the office of Finance Director of the City of Berea or her designee.
(f) "Operator" means the person who is the proprietor of a hotel, bed and breakfast or boarding house, whether in the capacity of owner, lessee, licensee, mortgagee in possession, or any other capacity. Where the operator performs its functions through a managing agent of any type or character, other than an employee, the managing agent shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as the principal. Compliance with the provisions of this Chapter by either the principal or the managing agent shall, however, be considered compliance by both.
(Ord. 2019-28. Passed 4-1-19.)
The excise tax on lodging transactions established by this Chapter is authorized by Section 5739(8)(A) of the Ohio Revised Code. This excise tax is in addition to any tax levied pursuant to Sections 5739.02, 5739.09, or any other section of the Ohio Revised Code to the greatest extend permitted by law.
The purpose of the tax is to provide revenue with which to meet the needs of the City, for the use of the General Fund of the City or for any other lawful purpose.
(Ord. 2019-28. Passed 4-1-19.)
(a) Commencing June 1, 2019 an excise tax is hereby levied on each transaction by which lodging by a hotel is or is to be furnished to transient guests, pursuant to Section 5937.08(A) of the Ohio Revised Code.
(b) The tax is three percent (3%) 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 amount for lodging is paid.
(c) The tax does not apply to lodging furnished to the United States government, State or any of its political subdivisions.
(d) The tax is not a part of the rent and shall be separately stated as such on every rent invoice, bill, statement or other written charge therefore.
(e) The tax does not apply to optional services which may include: room service, porter or bellboy service, valet services, pay-for-view movies; wake-up calls and charges for telephone services, or other miscellaneous charges not related to the provision of accommodation and which are stated separately from the charge for lodging.
(f) For the proper administration of this Chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels, motels and motor inns in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 2019-28. Passed 4-1-19.)
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