For the purpose of providing revenue with which to meet the needs of the City of Napoleon, Ohio (hereinafter referred to as "the City") for the use of the general fund of the City, for the general benefit of the City, an excise tax of three percent (3%) is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant to the authority found in Section 5739.08 of the Ohio Revised Code and pursuant to this chapter.
(Ord. 100-95. Passed 9-18-95.)