For the purpose of providing revenue with which to meet the needs of the City, a hotel and motel tax is hereby levied on transactions by which lodging in a hotel, motel or motor inn is or is to be furnished to transient guests. Such hotel and motel tax shall become effective from and after May 4, 1976.
The tax is three percent 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 paid for lodging is paid.
Within thirty days after the effective date of this chapter or within thirty days of commencing business, whichever is later, each operator of any hotel, motel or motor inn renting lodging to transient guests shall register the hotel, motel or motor inn with the Director of the Department of Taxation on such form as prescribed by the Director. The Director will then issue a tax identification number for the City of Brook Park. It shall be the operator's responsibility to update such registration in the event of any fundamental change.
(a) No tax shall be imposed under this chapter on:
(1) Rents not within the taxing power of the City under the Constitution or laws of the State or the United States;
(2) Rents paid by the City or any of its political subdivisions; or
(3) Rents paid by the State or any of its political subdivisions.
(b) No exemption claimed under subsection (a) hereof shall be granted except on a claim therefor made at the time the rent is collected and under penalty of perjury on a form prescribed by the Director of the Department of Taxation. All claims of exemption shall be made in the manner prescribed by the Director of the Department of Taxation. 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 this City to transient guests is subject to the tax until the contrary is established.
(Ord. 8746-2000. Passed 12-5-00.)