It is the intent of this chapter to levy an excise tax of six percent on transactions by which lodging in a hotel is or is to be furnished to transient guests, as referred to in Ohio R.C. 5739.02 (C)(1) and (C)(2), and, further, to levy an excise tax of six percent on transactions by which lodging in transient accommodations is or is to be furnished to transient guests. 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 tax intended to be levied hereby.
(Ord. 89-20. Passed 4-18-89.)