(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.)