182.01 IMPOSITION OF TAX.

Pursuant to Ohio R.C. 5739.08(A), an additional excise tax of three percent (3%) is imposed on transaction for any lawful purpose by which lodging is to be furnished by a hotel or to be furnished to transient guests and in addition to the tax imposed by Ohio R.C. 5739.02.

(Ord. 47-12. Passed 9-17-12.)

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