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193.02 DEFINITIONS.
   When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meaning set out herein.
   (a)   "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust business, trust receiver, trustee, syndicate or any other group or combination acting as a unit.
   (b)   "Auditor" means the Auditor of the City of Elyria, Ohio.
   (c)   "Hotel or motel" means every establishment kept, used, maintained, advertised or rented out to the public to be a place where sleeping accommodations are offered for a consideration of the guests, in which five or more rooms are used for the accommodation of such guests whether such rooms are in one or several structures.
   (d)   "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
   (e)   "Rent" means the consideration received for occupancy valued in money, whether received n money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
   (f)   "Operator" means any person who is the proprietor of a hotel, whether in the capacity of owner-lessee, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character, other than employee, a managing agent shall be deemed an operator for the purpose of this chapter, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent, however, shall be considered to be compliance by both.
   (g)   "Occupancy" means the use or possession, or the right to the use or possession, of any room or rooms or space or portion thereof in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms or exhibits, sample or display shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(Ord. 77-3. Passed 1-18-77.)
193.03 IMPOSITION OF TAX.
   For the purpose of providing revenue with which to meet the needs of the City, for the use of the General Fund of the City, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests. The tax is three percent on all rents paid or to be paid by the transient guest for lodging. Such tax constitutes a debt owed by the transient guest to the City, which 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 when the price is paid.
   For the purposes of the proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 77-3. Passed 1-18-77; Ord. 79-125. Passed 5-7-79.)
193.04 EXEMPTIONS.
   No tax shall be imposed under this chapter:
   (a)   Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States;
   (b)   Upon rents paid by the State of Ohio or any of its political subdivisions.
   No exemption claimed under subsections (a) and (b) hereof shall be granted except upon a claim therefrom made at the time rent is collected and under penalty of perjury upon a form prescribed by the Auditor. All claims of exemption shall be made in the manner prescribed by the Auditor.
(Ord. 77-3. Passed 1-18-77.)
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