It is the intent of the City to levy the excise tax of three percent (3%) on transactions by which lodging is or is to be furnished by a hotel to transient guests as referred to and authorized by RC 5739.02(C). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. No. 252-A-83. Passed 6-15-83, eff. 6-16-83)