(a) For the purpose of providing revenue with which to meet the needs of the Village for use of the General Fund of the Village, and for the further purpose of providing revenues to promote and publicize the Village, an excise tax of three percent (3%) is levied on transactions by which lodging by a hotel/motel or transient accommodations is or is to be furnished to transient guests, pursuant to Ohio Rev. Code Section 5739.08(A). The municipal excise lodging tax upon transient guests shall be in addition to the excise tax imposed pursuant to Ohio Rev. Code Section 5739.09(A) by Highland County.
(b) The tax applies and is collectable at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(c) For the purposes of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels/motels or transient accommodations in this Village to transient guests is subject to tax until the contrary is established.
(d) All revenues generated by the provisions of this chapter shall be placed into the General Fund to be reappropriated by Council for any lawful purpose.
(Ord. 6-2024. Passed 3-18-24.)