It is the intent of this chapter to levy an excise tax of three percent (3%) on transactions by which lodging by a hotel, bed and breakfast or short-term rental is or is to be furnished to transient guests, as authorized and permitted by the Ohio Revised Code. Accordingly, this chapter shall be construed to effectuate that purpose and to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied.
(Ord. 171-22. Passed 10-3-22.)