155.01 LEVY.

(a) Council pursuant to the authority granted to a municipality in Ohio R.C. 5379.08(A) does hereby levy an excise tax not to exceed three percent (3%) on transactions by which lodging at a hotel or other facility is furnished to transient guests.

(b) The Municipal excise tax upon transient guests shall be in addition to the excise tax imposed pursuant to Ohio R.C. 5739.09(A) by Geauga County.

(Ord. 2909. Passed 12-10-15.)

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