(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 promoting and publicizing the City as a desirable location for conventions, trade shows and similar events, to encourage the patronage and business of cultural, educational, religious, professional and sporting organizations and other organizations to utilize the City and its numerous facilities for such events, and for the further purpose of providing emergency human service needs to the community, all for the benefit of the residents of the City, an excise tax of three percent is hereby levied on transactions by which lodging in a hotel or transient accommodation is or is to be furnished to transient guests, pursuant to Ohio R.C. 5739.02(C)(1).
(b) On and after the effective date of this chapter (Ordinance 89-20, passed April 18, 1989), all revenues received by the City from the hotel-motel excise tax each year shall be divided for use in promoting and publicizing the City as a desirable location for conventions, trade shows and similar events; for use in purchasing cultural services for the enrichment of the community; for emergency human service needs; and for the use of the General Fund of the City without restriction.
(c) On and after the effective date of this chapter (Ordinance 89-20, passed April 18, 1989), the hotel-motel excise tax shall be 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 to any of its political subdivisions, nor to any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(d) For the purpose of the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels to transient guests is subject to the tax until the contrary is established.
(Ord. 89-20. Passed 4-18-89.)