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(a) Pursuant to Ohio R.C. 5739.024(B), an excise tax is hereby levied on transactions by which lodging by a hotel as defined by Section 181.01(c) is or is to be furnished to transient guests.
(b) Commencing March 1, 1993, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses and to make contributions to convention and visitors bureaus operating within Columbiana County, there is levied a tax of three percent (3%) on all rents received by a hotel as defined by Section 181.01(c) for lodging furnished to transient guests.
(c) There shall be deposited at least fifty percent (50%) of the revenue from the tax levied pursuant to this section into a separate fund, which shall be spent solely to make contributions to convention and visitors bureaus operating within Columbiana County and the balance of such revenues shall be deposited in the General Fund.
(d) The regulations necessary to provide for the administration and allocation of this tax shall be in accordance with Chapter 181 .
(e) The levy of a tax under this section is in addition to any tax imposed on the same transaction by the City as authorized by Ohio R.C. 5739.02(c) and as codified by Section 181.02.
(Res. 6, 1993)