(a) There is hereby levied an excise tax, pursuant to authorization of Ohio R.C. 5739.02(C)(1) on transactions by which lodging by a hotel is furnished to transient guests. The tax is three percent (3%) of the amount paid or to be paid by the transient guest for lodging.
(b) In addition to the tax levied under subsection (a) hereof, there is hereby levied an additional tax, as authorized by Ohio R.C. 5739.024(B), of three percent (3%) on transactions by which lodging by a hotel is furnished to transient guests. One-half of the tax shall be contributed to Destination: Canal Winchester or the City's designated visitor's and conventions bureau. The remainder of the tax shall be placed in a separate fund to be allocated annually as follows:
(1) Twenty-five thousand dollars ($25,000.00) for the Bed Tax Grant Program, as established and amended by Council.
(2) Of the amount remaining,
A. Ten percent (10%) to the Canal Winchester Area Historical Society
B. Ten percent (10%) to the Canal Winchester Industry and Commerce Corporation
C. Ten percent (10%) to the Canal Winchester Joint Recreation District
D. Ten percent (10%) to the Canal Winchester Labor Day Festival Committee
E. Fifteen percent (15%) to the operation, maintenance, and construction of City-owned parks
F. Ten percent (10%) to the procurement of a marquee sign
G. Thirty percent (30%) to the City's Bicentennial Celebration through calendar year 2028; after calendar year 2028, this amount shall go to the operation, maintenance, and construction of City-owned parks
H. Five percent (5%) to remain in the fund to be allocated at the discretion of Council.
Should any organization or event listed above cease to exist, the percentage allocated to them shall remain in the fund and be available for allocation by Council.
(c) Each organization specified in subsection (b)(2) shall be required to have an approved agreement with Council governing the use of the allocated funds, including requirements for reporting to Council on at least an annual basis on the use of said funds, and provision for return of funds not spent in accordance with the terms of such agreement.
(d) The taxes specified in subsections (a) and (b) hereof apply and are collectible at the time the lodging is furnished regardless of whom the transient guest pays for the lodging. Those taxes do not apply to lodging furnished to the State, or any of its political subdivisions or any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(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 the City to transient guests is subject to the tax until the contrary is established.
(Ord. 22-036. Passed 10-17-22.)