It is the intent of this chapter to levy an excise tax of 3% on transactions by which lodging by a hotel is or is to be furnished to transient guests as referred to and authorized by R.C. § 5739.02(C). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 2018-O-29, passed 11-10-18)