(a) There is hereby enacted an excise tax on transactions by which lodging in a hotel is or is to be furnished to transient guests of three percent (3%) pursuant to Ohio R.C. 5739.02(C)(1).
(b) The tax shall be levied and collected effective January 1, 2000, with collection to be as provided for in the Regulations. (Ord. 1999-14. Passed 8-9-99.)