For the purpose of providing revenue for the General Fund with which to meet the needs of the City, an excise tax of three percent (3%) is hereby levied on transactions by which lodging in a hotel is or is to be furnished to transient guests.
The total tax shall be three percent (3%) of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time the price is paid. The tax does not apply to lodging furnished to the State of Ohio or any of its political subdivisions.
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 in this City to transient guests is subject to the tax.
(Ord. 2002-25. Passed 4-2-02.)