(a) There is levied a tax of three percent (3%) on all rents received by a hotel for lodging furnished to transient guests, with total receipts applied as follows:
(1) Four percent (4%) of the transient occupancy tax collections shall be retained by the Village for administrative costs and the remaining ninety-six percent (96%) of said funds shall be deposited into the Economic Development Grant Fund, and
(2) The established entities within the Village to be eligible for receipt of the monies from the Economic Development Grant Fund to be used for economic development purposes are the Millersburg Lions Club, Historic Downtown Millersburg, The Holmes County Historical Society, and the Antique Festival, and
(3) The distributions shall be in the following percentages/amounts: Millersburg Lions Club one thousand dollars ($1000), with the remainder to be distributed seventy percent (70%) to Historic Downtown Millersburg, fifteen percent (15%) to the Holmes County Historical Society and fifteen percent (15%) to the Antique Festival; provided, however, these four prospective recipients shall annually submit completed application forms showing how the funds will be used for appropriate economic development purposes; and
(4) Each application shall be submitted to Council by November 1 each year. After reviewing each application, Council will either accept the application as submitted or require the applicant to make appropriate changes to the application to meet Council's objections. If changes to the application are submitted to meet Council's objections Council may approve the plan with the changes. If the applicant fails to submit an application that meets Council's objections, Council may reject all or a portion of the application and reduce the amount of the award accordingly. The decision regarding acceptance will occur by December 31 each year. Once the application is accepted by Council, said acceptance constitutes a binding agreement between the Village and the applicant regarding how the funds are to be used.
(Ord. 2022-102. Passed 9-12-22.)
(b) This tax constitutes a debt owed by the transient guest to the Village which is extinguished only by payment to the operator as trustee for the Village, or to the Village. The transient guest shall pay the tax to the operator of the hotel at the time of the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest ceasing to occupy space in the hotel.
If for any reason the tax due is not paid to the operator of the hotel, the Clerk may require that the tax be paid directly to the Clerk.
(Ord. 2001-113. Passed 12-10-01.)