185.01 PURPOSE AND INTENT.

   It is the intent of this Chapter to levy an excise tax of three percent (3 %) upon transactions by which lodging by a hotel or motel is or is to be furnished to transient guests for the purpose of providing revenue with which to meet the needs of the City, as authorized and permitted by Ohio R.C. 5739.08. Accordingly, this Chapter shall be construed to effectuate that purpose and intent 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. 2017-042. Passed 11-21-17.)