187.03 APPLICATION OF TAX.

   (a)   For the purpose of providing revenue with which to meet the needs of the City and other purposes authorized by Ohio R.C. 5739.09(B)(1), there is hereby levied an excise tax on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests. The amount of the tax shall be three percent (3%) of the amount paid or to be paid by the transient guests for the lodging.

   (b)   The tax shall be known as the transient guest tax.

   (c)   The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid.

   (d)   For the purpose of proper administration of the tax and this Chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels and motels within the City to transient guests is taxable lodging subject to the tax until the contrary is established.

   (e)   The tax levied by this section is in addition to any excise tax levied pursuant to Chapter 185 of the Norwalk Codified Ordinances and Ohio R.C. 5739.08, as authorized pursuant to Ohio R.C. 5739.08(B).

(Ord. 2011-009. Passed 4-5-11.)