It is the intent of this chapter to levy the excise tax of three per cent (3%) on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant to the authority of Ohio Revised Code Chapter 5739. Accordingly, this chapter shall be consistent with any requirements of law compliance with which is prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 2002-25. Passed 4-2-02.)