(A) For the purpose of providing revenue to enhance the city's appeal to visitors and tourists and for the further purpose of providing revenues to promote and publicize the city, an excise tax of 3% is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests, pursuant to R.C. § 5739.02(C)(1) and furthermore, an additional excise tax of 3% is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests pursuant to R.C. § 5739.02(C)(2).
(B) Although the above levies are separate and distinct for purposes of determining distribution, the combined amounts of 6% are hereby referred to as the “Hotel/Motel Excise Taxes"”
(C) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the state, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(D) 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 this city to transient guests is subject to tax until the contrary is established.
(E) Sixty days after the passage of this chapter, all revenues generated by the provisions of this chapter shall be disbursed as follows:
(1) Twenty-five percent of the revenues shall be placed into a holding account, which is hereby established, in which revenues payable to the City Visitors and Convention Bureau will accrue through each quarterly period of a calendar year and be paid to the Dublin Visitors and Convention Bureau on the twentieth day of the month following the close of a quarterly period.
(2) (a) Seventy-five percent of the revenues shall be designated within the city's annual budget for the following purposes:
1. Additional Convention and Visitors Bureau expenses beyond the 25% of the tax mandated for this purpose by state law;
2. Cultural arts;
3. Beautification of public property;
4. Improvement of the historic district;
5. Special events;
6. Any other project or expenditure which would enhance the city's appeal to visitors and tourists.
(b) Any community organization which wishes to apply for this portion of the tax revenues shall submit a written proposal, along with an annual budget, each year prior to the budget hearings to the City Manager by a date to be established by the City Manager. The proposals shall be presented to Council during the annual budget hearings, during which a representative of each applicant shall be present to discuss its proposal. Council shall review and approve, modify, or disapprove the proposals at the same time that the annual city budget is approved. Council may also provide an opportunity for further applications for funding throughout the year, in its discretion, if tax revenues are available.
(c) Revenues referred to in division (E)(2)(b) above shall be used primarily to promote activities within the city and shall not be expended for travel and related costs which are used to take residents out of the city, unless Council determines that there is a case where special circumstances make it appropriate. An exception to this section may be made if the city allocates funds to a Dublin “Sister City” organization to be used, among other purposes for activities in relation to a “Sister City” which has been officially designated as such by an ordinance or resolution of Council.
(d) Any community organization or other grantee which receives any portion of the 75% of the revenues designated pursuant to division (E)(2)(a) herein shall submit a final account detailing the usage of all such funds in a form to be acceptable to the Finance Director within 90 days following the function or event; or, in the case where no such specific function or event is contemplated, partial accounts shall be filed on a quarterly basis until such time as all such revenues have been utilized and accounted for.
(3) The Dublin Arts Council (DAC) receives 25% of the currently projected bed tax through the year 2026 as estimated in division (E)(3)(a) below. In the event that the actual bed tax received by the city is greater than the currently projected bed tax, the payment to the DAC shall nonetheless be 25%.
(a) Projected Bed Tax Estimates:
Year: | Project Bed Tax: | 25% of Projected Bed Tax: |
Year: | Project Bed Tax: | 25% of Projected Bed Tax: |
2012 | $2,214,631.00 | $553,658.00 |
2013 | $2,258,923.00 | $564,731.00 |
2014 | $2,304,102.00 | $576,024.00 |
2015 | $2,350,184.00 | $587,546.00 |
2016 | $2,397,187.00 | $599,297.00 |
2017 | $2,445,131.00 | $611,283.00 |
2018 | $2,494,034.00 | $623,508.00 |
2019 | $2,543,915.00 | $635,979.00 |
2020 | $2,594,793.00 | $648,698.00 |
2021 | $2,646,689.00 | $661,672.00 |
2022 | $2,699,622.00 | $674,906.00 |
2023 | $2,753,615.00 | $688,404.00 |
2024 | $2,808,687.00 | $702,172.00 |
2025 | $2,864,861.00 | $716,251.00 |
2026 | $2,922,158.00 | $730,540.00 |
(b) The DAC would continue the Art in Public Places program as it is currently structured.
(c) The DAC will become the organization through which all arts grants are directed.
(d) City Council would appoint, as their representative, one member to the DAC Board.
(e) On an annual basis, in conjunction with the fall review of hotel/motel grant applications, the Finance Committee will review the DAC's subsequent year's budget and their current long-term financial plan.
('80 Code, § 182.02) (Ord. 133-87, passed 12-21-87; Am. Ord. 05-90, passed 2-19-90; Am. Ord. 139-97, passed 11-3-97; Am. Ord. 103-00, passed 7-24-00)