CHAPTER 195
Lodging Excise Tax
195.01   Levy.
195.02   Hotel defined.
195.03   Remittance.
195.04   Audits.
195.05   Additional tax determination.
195.06   Appeals.
195.07   Deposit of funds.
195.01 LEVY.
   Pursuant to Ohio R.C. 5739.08(A) a lodging excise tax of three percent (3%) is hereby levied on all transactions by which lodging is or is to be furnished to transient guests by a hotel located in the City. (Ord. 11-11. Passed 6-20-11.)
195.02 HOTEL DEFINED.
   As used in this chapter, "hotel" means any hotel, motel, tourist home, bed and breakfast or other establishment, kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, regardless of size or number of rooms used to accommodate guests, whether such rooms are in one or several structures. The definition of "hotel" used in this chapter is independent from and has no effect upon other definitions of the term "hotel" used elsewhere in City of Eaton documents and/or legislation, particularly the City of Eaton's Unified Development Ordinance (UDO).
(Ord. 11-11. Passed 6-20-11.)
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