(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)