(a) To provide for the purposes of general municipal operations, including but not limited to, operational expenses of the Fairfield Community Arts Center, capital improvements, maintenance and repair of equipment, streets and other physical properties, purchase of new equipment, and the payment of principal and interest on bonds issued by the City, an excise tax of three percent (3%) is hereby levied on transactions by which lodging by a Hotels or Transient accommodations is or is to be furnished to transient guests, pursuant to Ohio R.C. 5739.08.
(b) 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.
(c) 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 the City to transient guests is subject to tax until the contrary is established. This tax shall not apply on the thirtieth (30th) consecutive day of occupancy and all continuing consecutive days thereafter at the same establishment.
(d) All revenues generated by this excise tax will be distributed as follows:
The entire excise tax collected pursuant to Ohio R.C. 5739.08 to be used for general operations of the City to be deposited into the General Fund for the purposes stated above.
(Ord. 49-07. Passed 4-9-07.)
The entire excise tax collected pursuant to Ohio R.C. 5739.08 to be used for general operations of the City to be deposited into the General Fund for the purposes stated above.
(Ord. 49-07. Passed 4-9-07.)