It is the intent of this Chapter to levy the excise tax of three percent (3%) on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests and on transaction by which lodging by transient accommodations is or is to be furnished to transient guests as enacted pursuant to Ordinance 44-95 and previously codified under Chapter 187
of the Codified Ordinances of the Village of Obetz and an additional excise tax of three percent (3%) on transactions by which lodging by a hotel or motel is or is to be furnished to transient guest and on transactions by which lodging by transient accommodations is or is to be furnished to transient guests as authorized by Ohio R.C. 5739.024(B). Accordingly, this Chapter shall be construed to effectuate those purposes and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the taxes intended to be levied hereby. (Ord. 57-98. Passed 6-15-98.)