(a) Commencing on September 1, 2007, there is levied pursuant to Ohio R.C. 5739.08(B) a tax of three percent (3%) on all rents received by a hotel for lodging furnished to transient guests with the revenue therefrom to be applied as follows:
(1) Fifty percent (50%) deposited in the General Fund and appropriated for any lawful purpose; and
(2) The balance of the revenue shall be deposited in a separate fund, which shall be spent solely to make contributions/dues to a convention and visitor's bureau(s) operating within Crawford County.
(b) This tax is hereby referred to as the "transient occupancy tax" as imposed by and to be collected and administered under this chapter.
(c) This 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 transient guest shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest ceasing to occupy space in the hotel.
(d) If for any reason the tax due is not paid to the operator of the hotel, the Treasurer may require that the tax be paid directly to the Treasurer.
(Ord. 2016-7. Passed 2-9-16.)