(a) An excise tax is hereby levied and imposed upon each transaction in Portsmouth, Ohio, by which lodging is or is to be furnished by a vendor to a transient guest or guests, at the rate of four percent (4%) of the rent for each such transaction, on and after June 1, 1999.
(Ord. 1999-49. Passed 5-10-99.)
(b) The tax applies and is collectable when the lodging is furnished, regardless of the time when the rent is paid or delivered.
(c) The tax does not apply to any rent which is paid or to be paid or reimbursed by the Federal government, the State of Ohio, or any of its political subdivisions.
(d) For the purpose of the proper administration, and to prevent evasion, of the tax, it is presumed that all rents for motel hotel rooms, short-term rentals and bed & breakfasts in the City are subject to the tax until the contrary is established.
(e) The tax is not a part of the rent and shall be separately stated as such on every rent invoice, bill, statement or other written charge therefor.
(Ord. 2022-114. Passed 12-12-22.)