There is hereby levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests. The amount of such tax shall be three percent of the amount paid or to be paid by the transient guest for the lodging. The purpose of such tax is to provide revenue with which to meet the needs of the City of Miamisburg and for the use of the General Revenue Fund.
Such tax, which shall be known as the transient occupancy tax, applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in this City to transient guests is subject to the tax until the contrary is established.
(Ord. 2049. Passed 6-5-73.)