CHAPTER 189
Lodging Tax

189.01    Purpose.

189.02    Definitions.

189.03    Imposition of tax.

189.04    Exemptions.

189.05    False evidence of tax-exempt status.

189.06    Payment by transient guest.

189.07    Statement and charge of tax.

189.08    Registration.

189.09    Records.

189.10    Returns and payment.

189.11    Penalties and interest.

189.12    Failure to collect; assessments; refunds.

189.13    Appeals.

189.14    Collection.

189.15    Collection of tax after termination of chapter.

189.16    Disposition of funds collected.

189.17    Separability.

189.99    Violations; penalty.

CROSS REFERENCES

State Authority- see Ohio R.C. 5739.08

City Income Tax - see Ch. 185

189.01 PURPOSE.

   To provide revenues for the general fund to be used for municipal purposes including but not limited to the promotion of tourism in the City and all matters related thereto, this lodging tax is established.

(Ord. 2005-2. Passed 1-24-05.)