187.01 Definitions.
187.02 Imposition of tax.
187.021 Imposition of tax pursuant to Ohio R.C. 5739.024(B).
187.03 Transient guest to pay tax.
187.04 Required records; inspection and destruction.
187.05 Returns required.
187.06 Refund of illegal or erroneous payments.
187.07 Liability; assessment and petition for reassessment; penalties.
187.08 Four-year limitation for assessments; exceptions.
187.09 Taxes paid transient guest; false evidence of tax-exempt.
187.10 Vendor to collect taxes; prohibition against rebates.
187.11 Reports must be filed; fraudulent reports.
187.12 Personal liability of corporate officers or employees.
187.13 Intent of chapter.
187.99 Penalty.
As used in this Chapter:
(a) "Hotel-motel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(b) "Transient accommodation" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests in which four or less rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) "Transient guests" means person or persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(d) "Vendor" means the person who is the 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 of 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 be either the principal of the managing agent shall, however, be considered to be compliance by both.
(e) "Finance Director" means the Finance Director of the Village of Obetz.
(f) "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(g) "Village" means the Village of Obetz. (Ord. 57-98. Passed 6-15-98.)
(a) For the purpose of providing revenue with which to meet the needs of the Village for the use of the General Fund of the Village, an excise tax is hereby levied on transactions by which lodging by a hotel, motel, transient accommodation is or is to be furnished to transient guests.
(b) The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(c) For the purpose of the proper administration of this Chapter and to prevent the evasion of the taxes it is presumed that all lodging furnished by hotels, motels, or transient accommodations in the Village to transient guest is subject to the taxes until the contrary is established.
(Ord. 57-98. Passed 6-15-98.)
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