715.02   TAX ENACTED; IMPOSITION.
   (a)    A tax of six percent (6%) on transactions in which lodging accommodations are furnished to transients guests in hotels, motels, and rooming house in the Village shall be enacted.
   (b)   The tax shall be imposed immediately upon passage by Village Council and shall be collected on all transactions within the Village of Lisbon pursuant to Ohio R.C. 5739.02 and 5739.024.
(Ord. 1599.  Passed 12-21-98.)