(A) Council hereby finds that the village meets the criteria set forth in R.C. § 5739.101(A) and therefore declares the village to be a “resort area” pursuant to R.C. § 5739.101(A).
(B) For the purpose of providing revenue for its general fund, Council deems it is necessary to levy a tax on the privilege of engaging in the business of either of the following:
(1) Making sales in the village, whether wholesale or retail, but including sales of food only to the extent such sales are subject to the tax levied under Section 5739.02 of the Revised Code; and
(2) Intrastate transportation of passengers or property primarily to or from the village by watercraft or motor vehicle subject to regulation by the Public Utilities Commission, except not including transportation of passengers as part of a tour or cruise in which the passengers will stay within the village for no more than one hour pursuant to R.C. § 5739.101(B)(1) and (2).
(C) The tax is imposed upon and shall be paid by the person making the sales or transporting the passengers or property. The rate of the tax shall be one and one-half per cent of the person's gross receipts derived from making the sales or transporting the passengers or property to or from the village pursuant to R.C. § 5739.101(B)(1) and (2). This tax shall take effect on August 1, 1993.
(D) (1) PERSON as used in this section is defined as follows: any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit and engaged in the above types of businesses.
(2) PASSENGER as used in this section is defined as each individual being transported to or from the village by watercraft or motor vehicle subject to regulation by the Public Utilities Commission, except not including transportation of passengers as part of a tour or cruise in which the passengers will stay within the village for no more than one hour pursuant to R.C. § 5739.101(B)(1) and (2).
(R.C. § 5739.101) (Ord. 1993-0-18, passed 6-30-93)