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No excise tax shall be imposed under this chapter upon the following:
(a) Rents not within the taxing power of the City under the constitution or laws of Ohio or the United States;
(b) Rents paid by the State or any of its political subdivisions;
(c) Rents paid for the use or possession or right to use or possess any room or suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space 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.
If the transaction is claimed to be exempt under subsections (a) or (b) hereof, the transient guest shall furnish to the vendor, and the vendor shall obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 114-2006. Passed 11-13-06.)
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 the City to transient guests is subject to the tax until the contrary is established.
(Ord. 114-2006. Passed 11-13-06.)
The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. Such tax shall constitute a debt 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.
(Ord. 114-2006. Passed 11-13-06.)
Within thirty days after the effective date of this chapter or within thirty days after commencing business, whichever is later, each vendor of any hotel or transient accommodation renting lodging to transient guests shall register such hotel or transient accommodation with the Director of Finance and obtain a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:
(a) The name of the vendor;
(b) The address of the hotel or transient accommodation;
(c) The date upon which the certificate was issued;
(d) “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Guest Tax Ordinance by registering with the Director of Finance for the purpose of collecting from transient guests the Transient Guest Tax and remitting said tax to the Director of Finance. This certificate does not constitute a permit.”
(Ord. 114-2006. Passed 11-13-06.)
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