(a) The lodging tax applies and is collectible at the time the lodging is furnished, regardless of the time when the charge for the lodging is paid. The tax shall not apply to transactions by which lodging is furnished to the Federal government or a State government, excluding Ohio, but only when the accommodations are paid for by the Federal or State government agency by direct billing or government agency credit card at the time of lodging. The Federal and State government exemption does not apply if the traveler pays for the accommodations personally. All revenues received by the City from the lodging tax shall be deposited in a separate fund and, after deducting the real and actual costs of collecting and administering the lodging tax, shall be contributed to the Fairfield County Visitors and Convention Bureau.
(Ord. 16-21. Passed 5-24-21.)
(b) This section shall indicate that five percent (5%) shall include the actual cost for the administration of the tax collection, which five percent (5%) shall be deducted before distribution of the tax proceeds.
(Ord. 46-94. Passed 12-28-94.)