CHAPTER 183
Hotel Tax
183.01    Definitions.
183.02    Imposition of tax.
183.03    Transient guest to pay tax.
183.04    Required records; inspection and destruction.
183.05    Returns required.
183.06    Vendor to collect tax; prohibition against rebates.
183.07    Reports must be filed; fraudulent reports.
183.08    Personal liability of corporate officers or employees.
183.09    Intent of chapter.
183.99    Penalty.
 
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(c)
 
183.01 DEFINITIONS.
   As used in this chapter:
   (a)    "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
   (b)    "Transient accommodation" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests in which four or less rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
   (c)    "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
   (d)    "Vendor" means the person who is the owner or operator of the hotel or transient accommodation and who furnishes the lodging.
      (Ord. 40-85. Passed 11-25-85.)
183.02 IMPOSITION OF TAX.
   (a)    There is hereby levied an excise tax on transactions by which lodging by hotel or transient accommodation is or is to be furnished to transient guests. The tax is four percent (4%) 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 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 organizations for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
   (b)    For the purpose of the proper administration of this chapter and to prevent evasion of the tax it is presumed that all lodging furnished by hotels or transient accommodations is subject to the tax until the contrary is established.
(Ord. 40-85. Passed 11-25-85.)
183.03 TRANSIENT GUEST TO PAY TAX.
   (a)    The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging.
   (b)    If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 40-85. Passed 11-25-85.)
Loading...