706.02  MPOSITION OF TAX; EXEMPTION.
   (a)   For the purpose of providing revenue with which to meet the needs of the City for use exclusively by the Fairview Park Police Department only an excise tax is hereby levied when lodging in a hotel, motel, or motor inn is or is to be furnished to transient guests.  Such excise tax to become effective July 1, 1999.
   (b)   The tax is three percent (3%) of the amount to be paid by, or on behalf of, the transient guest for the lodging.  The tax applies and is collectable at the time of the lodging is furnished, regardless of the time when the amount paid for lodging is paid.  The tax does not apply to lodging furnished to the State or any of its political subdivisions.
   (c)   For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by the hotels, motels, and motor inns in this City is to be transient guests and is subject to the tax until the contrary is established.
(Ord. 98-76.  Passed 12-7-98.)