195.01 INTENT.

   It is the intent of this chapter to levy an excise tax of three percent (3%) on transactions by which lodging by a hotel is or is to be furnished to transient guests, as authorized and permitted by Ohio R.C. 5739.02(C). Accordingly, this chapter shall be construed to effectuate that purpose and to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied.

(1979 Code 99.01)