It is the intent of this chapter to levy the excise tax of 6% on transactions by which lodging by a hotel/motel is or is to be furnished to transient guests as referred to authorized by R.C. § 5739.02(C), and further, to levy an excise tax of 6% on transactions by which lodging by accommodations is or is to be furnished to transient guests. Accordingly, this chapter shall be construed to effectuate those purposes and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
('80 Code, § 182.13) (Ord. 133-87, passed 12-21-87)