(a) For the purpose of providing revenue with which to meet the needs of the City for the use of the general fund of the City, for the advancement of the cultural development of the community, for promotion and publicizing of the City of Perrysburg as a desirable location for conventions, trade shows and similar events, to encourage the patronage and business of cultural, educational, religious, professional, sports and other organizations to utilize the City of Perrysburg and its facilities for such events, all for the benefit of the citizens of the City of Perrysburg, an excise tax of three percent (3%) is hereby levied on transactions by which the lodging by a hotel or transient accommodations is or is to be furnished to transient guests.
(b) For the purpose of the proper administration of this chapter and to prevent evasion of the tax it is presumed that the lodging furnished by hotels to transient guests is subject to the tax until the contrary is established.
(c) An amount equal to 50% of the revenue from the tax levied pursuant to this chapter shall be deposited in a separate fund which shall be used solely to make contributions to convention and visitors bureau operating within the City. The balance of such revenue shall be deposited in the General Fund.
The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging.
If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, written proof of exempt status. If no such proof of exemption is obtained it shall be presumed the tax applies.
(Ord. 38-2007. Passed 3-20-07.)