CHAPTER 187
Lodging Tax
187.01   Definitions.
187.02   Rate of tax.
187.03   Exemptions.
187.04   Tax to be separately stated and charged.
187.05   Registration.
187.06   Reporting and remitting.
187.07   Penalties and interest.
187.08   Failure to collect and report tax, determination of tax by Tax Commissioner.
187.09   Appeals.
187.10   Records.
187.11   Refunds.
187.12   Actions to collect.
187.13   Moneys received, where credited.
187.99   Penalty.
 
187.01 DEFINITIONS.
   For purposes of this chapter the following words and phrases shall have the following meanings ascribed to them respectively. Other words and phrases shall have the meanings ascribed to them under Chapter 101 of the Codified Ordinances of the City of Norwood.
   (a)   "Hotel" means 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 (5) 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.
   (b)    "Occupancy” means 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.
   (c)    "Operator" means 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 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 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.
   (d)    "Rent" means 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.
   (e)    "Guest" means a person occupying a hotel and paying rent to the operator.
      (Ord. 20-2011. Passed 4-26-11.)
187.02 RATE OF TAX.
   (a)    Commencing on June 1, 2011, for the purpose of providing revenue for the provision of 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 three percent (3%) on all rents received by a hotel for lodging furnished to guests. This tax shall be known as the lodging tax.
   (b)    This tax constitutes a debt owed by the guest to the City which is satisfied only by payment to the operator as trustee for the City, or to the City. The 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 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 Tax Commissioner may require that the tax be paid directly to the Tax Commissioner.
(Ord. 20-2011. Passed 4-26-11.)
187.03 EXEMPTIONS.
   (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 two dollars ($2.00) a day or less.
   
   (b)   No exemption claimed under subsections (a)(1) or (2) hereof shall be granted except upon a claim 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 subsection (a)(3) hereof shall be made in the manner prescribed by or satisfactory to the Tax Commissioner.
(Ord. 20-2011. Passed 4-26-11.)
187.04 TAX TO BE SEPARATELY STATED AND CHARGED.
   (a)    The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill or statement or charge made for the occupancy issued or delivered by the operator. The tax shall be paid by the occupant to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax.
   (b)    No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 20-2011. Passed 4-26-11.)
187.05 REGISTRATION.
   Within thirty (30) days after June 1, 2011 or within thirty (30) days after commencing business, whichever is later, each operator of any hotel renting lodging to guests shall register the hotel with the Tax Commissioner and obtain from him or her a lodging registration certificate which shall at all times be posted in a conspicuous place on the premises. This certificate shall, among other things, state the following:
   (1)    The name of the operator;
   (2)    The address and business telephone number of the hotel;
   (3)    The date upon which the certificate was issued; and
   (4)    This "Lodging Registration Certificate" signifies that the person named on the face hereof has fulfilled the requirements of the Lodging Tax Ordinance by registering with the Tax Commissioner for the purpose of collecting from guests the Lodging Tax and remitting such tax to the Tax Commissioner. This certificate does not constitute a permit."
      (Ord. 20-2011. Passed 4-26-11.)
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