(a) An excise tax of six percent (6%) (comprised of the up to three percent (3%) allowed by Ohio R.C. 5739.08(A) and up to an additional three percent (3%) allowed by Ohio R.C. 5739.09(B)) is hereby levied on transactions where sleeping accommodations by a Bed and Breakfast Inn, Hotel, Motel, or Short Term Rental are furnished to transient guest(s), pursuant to Ohio R.C. 5739.02(C)(1).
(Ord. 11-20. Passed 6-9-20.)
(b) The tax applies and is collectible at the time the sleeping accommodations are furnished, regardless of the time when the price is paid.
(c) The tax does not apply to lodging provided to the Federal government of the United States of America, State of Ohio, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(d) For the purpose of the proper administration of this chapter, and to prevent the evasion of tax, it is presumed that all sleeping accommodations provided by a hotel/motel/bed & breakfast inns in this City are subject to tax until the contrary is established.
(Ord. 32-13. Passed 8-27-13.)
(e) Revenue generated by the provisions of this chapter shall be deposited to the specific funds specified below:
(1) Funds generated by ORC Section 5739.08(A) authority
A. 100% into the general fund.
(2) Funds generated by ORC Section 5739.09(B) authority
A. 50% into the general fund
B. 50% into the Community Fund originally established by Ordinance 44-96, that shall be renamed the “Tourism Promotion and Community Events Fund” must be appropriated, notwithstanding any contrary language in Ordinance 44-96.)
(Ord. 36-15. Passed 9-29-15.)