(a)   Pursuant to Ohio R.C. 5739.02(C)(1), an excise tax is hereby levied on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests.
   (b)   Commencing January 4, 1983, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses, there is levied a tax of three percent (3%) on all rents received by a hotel or motel for lodging furnished to transient guests.
   (c)   Such tax constitutes a debt owed by the transient guest to the City, which debt is extinguished only by payment to the operator as trustee for the City, or to the City.  The tax applies and is collectible at the time the lodging is furnished regardless of the time that the rent is paid.
(Ord. 1, 1983.)