(a) For the purpose of providing revenue for its General Fund, Council deems that it is necessary to levy a tax on the privilege of engaging in the business of either of the following: making sales within the Village, whether wholesale or retail, but including sales of food only to the extent that such sales are subject to the tax levied under Ohio R.C. 5739.02; and intrastate transportation of passengers or property primarily to or from the Village, by watercraft or motor vehicle subject to regulation by the Public Utilities Commission, but not including transportation of passengers as part of a tour or cruise in which the passengers will stay within the Village for no more than one hour, pursuant to Ohio R.C. 5739.101(B)(1) and (2).
(b) The tax is imposed upon and shall be paid by the person making the sale or transporting the passengers or property. The rate of the tax shall be 1.5% of the person's gross receipts derived from making the sales or transporting the passengers or property to or from the Village, pursuant to said section of the Ohio Revised Code. Such tax shall take effect as soon as applicable according to law.
(Ord. 727-99. Passed 2-11-99; Ord. 796. Passed 23-9-01; Ord. 1138-16. Passed 7-11-16.)