(a) For the purpose of providing revenue with which to meet the needs of the Village of Put-in-Bay, for the use of the general fund of the Village, an excise tax is hereby levied on transactions by which lodging is, or is to be furnished to transient guests within the incorporated areas of the Village.
(b) The tax is one and one-half percent on all rents paid or to be paid by the transient guest for the lodging. Said tax constitutes a debt owed by the transient guest to the Village of Put-in-Bay, which is extinguished only by payment to the operator as trustee for the Village, or to the Village. The transient guest shall pay the tax to the operator of the lodging establishment at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest ceasing to occupy space in the lodging establishment. The operator shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging.
(Ord. 1055-12. Passed 5-13-13.)