CHAPTER 183
Hotel, Short-Term Rental and Convention Tax
183.01   Definitions.
183.02   Amount of convention tax.
183.03   Disposition of convention tax funds.
183.04   Amount of hotel and short-term rental tax.
183.05   Disposition of hotel and short- term rental tax funds.
183.06   Reports required.
183.07   Payment by guests.
183.08   Examination of books, record and auditing procedures.
183.09   Unlawful to prohibit inspection.
183.10   Penalty for nonpayment.
183.11   Additional rules and regulations.
183.12   Determination of contributions.
183.13   Exemption.
CROSS REFERENCES
      Financial contributions to Convention and Visitors Bureau - see Ohio R.C. 5739.024 B.
   183.01 DEFINITIONS.
   For the purpose of this chapter the following definitions for certain terms or words used herein shall be used in the interpretation of the provisions of this chapter. Words used in the present tense shall include the future tense, the singular number shall include the plural and the plural shall include the singular. The word "shall" or "will" is mandatory and the word "may" is permissive. Any other words used and not defined herein shall be construed as having the commonly-accepted meaning defined in a standard dictionary.
   (a)   "Guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
   (b)   "Hotel" 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.
   (c)   "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations and combinations of individuals in any form.
   (d)   "Transient guests" means the same as guests defined herein.
   (e)   "Short-term rental" means any establishment offering at least one but less than five rooms for the accommodation of guests, which is rented for a fee for less than thirty (30) consecutive days, whether such rooms are in one or several structures.
      (Ord. 3626. Passed 8-3-21.)
   183.02 AMOUNT OF CONVENTION TAX.
   Every person engaged in the business of owning, operating or managing a hotel or short-term rental as defined in this chapter shall pay to the City an excise tax equal to three percent (3%) of the transactions by which hotel or short-term rental accommodations are furnished to transient guests.
(Ord. 3626. Passed 8-3-21.)
   183.03 DISPOSITION OF CONVENTION TAX FUNDS.
   (a)    Calculation of Disposition of Funds:
      (1)   The Finance Director shall prepare a yearly estimate, used in the preparation of the annual budget, of three percent (3%) convention tax funds to be received by the City pursuant to Oxford Codified Ordinance Section 183.02.
      (2)   The City shall distribute one hundred percent (100%) of the convention tax funds received in a calendar year to Enjoy Oxford.
   (b)   Council may authorize the City Manager to enter into a written contract, on behalf of the City, with one or more convention and visitors' bureaus operating within Butler County, Ohio, that provides for the City's contribution of funds to such bureaus subject to the conditions contained within the contract.
   (c)    All interest earned on the convention tax funds collected pursuant to Section 183.02 shall be retained by the City and deposited in the general fund.
   (d)   Notwithstanding any other provision of this section, the City shall fully comply with the minimum State of Ohio convention tax requirements.
(Ord. 3626. Passed 8-3-21.)
   183.04 AMOUNT OF HOTEL AND SHORT-TERM RENTAL TAX.
   (a)   Every person engaged in the business of owning, operating, or managing a hotel or short-term rental as defined in this chapter shall pay to the City a tax equal to three percent (3%) of the transactions by which hotel or short-term rental accommodations are furnished to transient guests.
   (b) The tax imposed in this section shall be in addition to the tax imposed in Section 183.02 (Convention Tax).
(Ord. 3626. Passed 8-3-21.)
   183.05 DISPOSITION OF HOTEL AND SHORT-TERM RENTAL TAX FUNDS.
   All of the hotel tax funds received from hotels by the City pursuant to Section 183.04 shall be deposited in the City's General Fund. The three percent (3%) hotel tax funds received from short-term rentals shall be deposited in the City's Housing Trust Fund.
(Ord. 3626. Passed 8-3-21.)
   183.06 REPORTS REQUIRED.
   The owner, operator or manager of a hotel or short-term rental shall make true and accurate reports to the Finance Director on forms prescribed by the Finance Director, giving such information as may be necessary to determine the amounts to which the tax applies for all gross daily rental receipts for each one-month period.
(Ord. 3626. Passed 8-3-21.)
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