It is the intent of this Chapter to provide for the administration of imposing, collecting, and the levy of an excise tax of three percent (3%) on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests as referred to and authorized by Ohio R.C. Chapter 5739. Accordingly, this Chapter shall be construed to effectuate that purpose so as to be consistent with any requirement of law, compliance which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 81-2002. Passed 11-11-02.)