It is the intent of the Village to levy an excise tax of three percent (3%) on transactions by
which lodging is or is to be furnished in a Short-Term Rental Dwelling to Transient Guests as referred to and authorized by RC 5739.02((c). Accordingly, this chapter shall be construed to effectuate that purpose and so as to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 18-2019. Passed 9-9-19.)