(a) An excise tax of three percent (3%) of the rent received by a hotel for the providing of occupancy to transient guests is hereby imposed. The tax shall be placed in the Parks Capital Fund to be allocated annually by Council for the purpose of maintaining City parks.
(b) In addition to the tax levied under subsection (a) hereof, there is hereby levied an additional tax, as authorized by Ohio R.C. 5739.09, of three percent (3%) of the rent received by a hotel for the providing of occupancy to transient guests is hereby imposed. Half of the revenue from this additional tax shall be placed in a separate fund, which shall be spent solely to make contributions to convention and visitors’ bureaus or other qualifying organizations, operating in Franklin County. The remaining half of the revenue from this additional tax shall be placed in the General Fund.
(c) Within 30 days after the effective date of this chapter or within 30 days of commencing business, whichever is later, each operator of any hotel renting lodging to transient guests shall register the hotel with the Director of the Department of Finance on such form as prescribed by the Director. The Director will then issue a tax identification number for the City of Grandview Heights. It shall be the operator’s responsibility to update such registration in the event of any fundamental change.
(d) No tax shall be imposed under this chapter on:
(1) Rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States; or
(2) Rents paid by the state or any of its political subdivisions.
(e) No exemption claimed under subsection (d) above shall be granted except on a claim therefor made at the time the rent is collected and under penalty of perjury on a form prescribed by the Director of the Department of Finance. All claims of exemption shall be made in the manner prescribed by the Director of the Department of Finance.
(f) For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels in this City to transient guests is subject to the tax until the contrary is established.
(Ord. 2008-34. Passed 3-2-09.)