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For purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. Other words and phrases shall have the meanings ascribed to them under the City of Montgomery Codified Ordinances as appropriate.
HOTEL. Every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures. The term shall include a motel if the establishment meets the definition of HOTEL as contained in this section.
OCCUPANCY. The use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of the room or suite of rooms for dwelling, lodging or sleeping purposes.
OPERATOR. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity. Where the OPERATOR performs his or her functions through a managing agent or any type or character other than an employee, the managing agent shall also be deemed an OPERATOR for the purposes of this chapter and shall have the same duties and liabilities as his/her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
RENT. The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deductions therefrom whatsoever.
(Ord. 1, 2022, passed 4-6-22)
(A) In addition to any tax levied by R.C. § 5739.02 or a similar statute, commencing on July 1, 2022, for the purpose of providing revenue for the purposes of the city's general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, and capital improvements by the city, there is levied a tax of 3% on all rents received by a hotel for lodging furnished to transient guests. This tax shall be known as the transient occupancy tax ("tax").
(B) This tax constitutes a debt owed by the transient guest to the city which is satisfied only by payment to the operator as trustee for the city, or to the city. The transient guest shall pay the tax to the operator of the hotel at the time 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's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the City Tax Commissioner ("Tax Commissioner") may require that the tax be paid directly to the Tax Commissioner.
(Ord. 1, 2022, passed 4-6-22)
(A) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the city under the Constitution or laws of the State of Ohio or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions;
(3) Upon rents of $2 a day or less.
(B) No exemption claimed under divisions (A)(1) or (2) hereof shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by or satisfactory to the Tax Commissioner. All claims of exemption under division (A)(3) hereof shall be made in the manner prescribed by or satisfactory to the Tax Commissioner.
(Ord. 1, 2022, passed 4-6-22)
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