870.01 Definitions.
870.02 Levy of 3% tax for transient guests.
870.03 Exemptions.
870.04 Refusal to pay tax; false evidence of tax-exempt status.
870.05 Tax to be separately stated and charged.
870.06 Registration; transient occupancy registration certificate.
870.07 Records, inspection, destruction.
870.08 Reporting and remitting the tax.
870.09 Penalties and interest.
870.10 Failure to collect and report tax; determination of tax by Finance Director.
870.11 Appeals.
870.12 Actions to collect.
870.13 Refunds.
870.14 Disbursement of funds.
870.15 Violations.
870.16 Separability.
As used in this chapter, the following words shall have the meaning ascribed to them in this section, except if the context clearly indicates or requires a different meaning:
(a) “Finance Director” means the Finance Director of the City of Centerville, Ohio.
(b) “Hotel” or “motel” means every Greene County or Montgomery County establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) “Occupancy” means the use or possession or the right to use or possession of any room or rooms or space or portion thereof in any hotel or motel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(d) “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(e) “Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which the occupancy is liable for the occupancy without any deduction therefore whatsoever.
(f) “Transient guests” mean persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 12-07. Passed 9-17-07; Ord. 31-12. Passed 1-28-13; Ord. 26-24. Passed 11-18-24.)
(a) For the purpose of providing revenue with which to meet the needs of the City, for the use of the general fund of the City, there is hereby levied a tax of 3% on all rents received by a hotel or motel for lodging furnished to transient guests.
(b) The tax constitutes a debt owed by the transient guest to the City. Such debt may be extinguished only by payment to the operator as trustee for the City or by payment to the City.
(c) The transient guest shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due from each transient guest at the time such guest ceases to occupy space in the hotel or motel. If, for any reason, the tax due is not paid to the operator of the hotel or motel, the Finance Director may require that such tax shall be paid directly to the Finance Director by the hotel or motel operator.
(Ord. 12-07. Passed 9-17-07; Ord. 26-24. Passed 11-18-24.)
(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the City under the constitution or laws of the State of Ohio or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions.
(b) No exemptions claimed under this section shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director. Any claims of exemption hereunder shall be made in the manner prescribed by the Finance Director.
(Ord. 12-07. Passed 9-17-07; Ord. 26-24. Passed 11-18-24.)
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