(a) (1) For the purpose of providing revenue to enhance the City's appeal to visitors and tourists and for the further purpose of providing revenues to promote and publicize the City, an excise tax of three percent (3%) is hereby levied on transactions by which lodging by a hotel or transient accommodations is or is to be furnished to transient guests, pursuant to Ohio R.C. 5739.02(C)(1).
(Ord. 2001-81. Passed 8-7-81.)
(Ord. 2001-81. Passed 8-7-81.)
(2) A. The excise tax imposed by subsection (a)(1) hereof is hereby extended for another five (5) years beginning November 4, 2011, and ending November 4, 2016. (Ord. 2011-52. Passed 10-4-11.)
B. The excise tax imposed by subsection (a)(1) hereof is hereby extended for another five (5) years beginning November 5, 2016 and ending November 4, 2021. (Ord. 2016-35. Passed 7-5-16.)
C. The excise tax imposed by subsection (a)(1) hereof is hereby extended for another five (5) years beginning November 5, 2021 and ending November 4, 2026.
(Ord. 2021-44. Passed 9-21-21.)
(b) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the state or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(c) For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax it is presumed that all lodging furnished by hotels or transient accommodations in this City to transient guest is subject to tax until the contrary is established.
(d) Sixty days after the passage of this chapter, all revenues generated by the provision of this chapter shall be disbursed as follows:
(1) Up to one hundred percent (100%) as determined by resolution or ordinance passed by the Council of the City of Clyde to any non-profit organizations established for the specific purpose for promoting travel and tourism in the City of Clyde.
(2) Any portion not distributed to an organization referred to in subsection (d)(1) above shall be placed in the City's general fund and may be used for any lawful purpose.
(3) A. Any non-profit organization which wishes to apply for any portion of the tax revenues shall submit a written proposal, along with an annual budget each year prior to the budget hearings to the City Manager by a date to be established by the City Manager. The proposals shall be presented to Council during the annual budget hearings, during which a representative of each applicant shall be present to discuss its proposal. Council shall review and approve, modify, or disapprove the proposals at the same time that the annual City budget is approved. Council may also provide an opportunity for further applications for funding throughout the year in its discretion, if tax revenues are available.
B. Revenues referred to in subsection (d)(3)A. above shall be used primarily to promote activities within the City and shall not be expended for travel and related costs which are used to take residents out of the city, unless Council determines that there is a case where special circumstances make it appropriate. An exception to this section may be made if the City allocates funds to a Clyde "Sister City" organization to be used, among other purposes for activities in relation to a "Sister City" which has been officially designated as such by an ordinance or resolution of Council.
C. Any non-profit organization or other grantee which receives any portion of the tax revenues collected herein shall submit a final account detailing the usage of all such funds in a form to be acceptable to the Finance Director within ninety (90) days following the function or event; or, in the case where no such specific function or event is contemplated, partial accounts shall be filed on a quarterly basis until such time as all such revenues have been utilized and accounted for.
(Ord. 2001-81. Passed 8-7-01.)