175.01 TAX LEVIED.

(a) An excise tax of three percent (3%) is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant to Ohio R.C. 5739.02(C)(1).

(b) One hundred percent (100%) of the revenue derived from this levy shall be deposited into the General Fund.

(Ord. 2002-3247. Passed 5-16-02.)

CODIFIED ORDINANCES OF FREMONT

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