Section
883.01 Purpose.
883.02 Definitions.
883.03 Rate and exemptions.
883.04 Collection of tax.
883.05 Refund of illegal or erroneous payments.
883.06 Quarterly return.
883.07 Extensions.
883.08 Interest on unpaid tax.
883.09 Penalties on unpaid tax.
883.10 Failure to obtain forms.
883.11 Disbursement of receipts of tax collected.
883.12 Duties and authority of the Director of Finance.
883.13 Taxpayer required to retain record.
883.14 Four-year limitation for assessments; exceptions.
883.15 Intent.
883.99 Penalty.
For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) “City” means the portion of the city limits lying south of S.R. 14 and County Line Road, west of the eastern boundary and east of the western boundary, and north of the southern boundary of the city limits of the City of Columbiana.
(b) “Council” means the City Council of the City of Columbiana, Ohio.
(c) "Hotel or motel" means a building or part thereof operated as a public inn and containing rooms for lodgings, meetings or other rooms rented out by the day, night or for longer periods to the public.
(d) “Occupancy” means the use or possession, or the right to the use or possession, of any room or rooms or space or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or the 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.
(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 service of any kind or nature, and also any amount for which the occupant.
(f) "Rental charge" means the charge made by a hotel or motel for the right or privilege to occupy a hotel or motel room for any purpose whatsoever.
(g) “Transient guests” mean persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 22-O-3142, passed 10-18-2022)
(a) There is hereby levied and imposed upon every person who pays a hotel room rental charge to any hotel or motel in the city a tax at the rate of 3% on the amounts received for the rental of a hotel room. The tax shall apply to every rental of every hotel room or motel room within the city for which a charge is made, notwithstanding that the agreement under which the hotel room is rented is made outside of the city.
(b) No tax shall be imposed under this chapter on:
(1) Rents not within the taxing powers of the city under the Constitution or laws of the State of Ohio or the United States; or
(2) Rents paid by the State of Ohio or any of its political subdivisions.
(c) No exemption claimed under this division (b) shall be granted except on a claim therefore made at the time the rent is collected and under penalty of perjury on a form prescribed by the Director of Finance.
(Ord. 22-O-3142, passed 10-18-2022)
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