Commencing May 6, 1988, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses:
(a) There is levied a three percent (3%) excise tax on all rents received by a hotel for lodging furnished to transient guests.
(b) Pursuant to the authority of Ohio R.C. 5739.02(C)(1) and 5739.024(B), the City levies an additional three percent (3%) excise tax on all rents received by a hotel for lodging furnished to transient guests. Fifty percent (50%) of the additional three percent (3%) excise tax shall be deposited in a special fund which shall be spent solely to make contributions to convention and visitor's bureaus operating within Pickaway County, Ohio, and the balance of such revenue shall be deposited in the general fund of the City of Circleville.
(c) These taxes constitute debts owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City. The transient guest shall pay the taxes to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the taxes shall be paid with each installment. The unpaid taxes shall be due upon the transient guest ceasing to occupy space in the hotel. If for any reason the taxes due are not paid to the operator of the hotel, the Auditor may require that the tax be paid directly to the Treasurer.
(Ord. 22-88. Passed 5-3-88.)