185.02  IMPOSITION OF TAX.
   (a)   An excise tax is hereby imposed, and shall immediately accrue and be collected, on all transactions within the City by which lodging accommodation is or is to be furnished to transient guests, at the rate of three percent (3%) of the gross rental or leasing charge, pursuant to Ohio R.C. 5739.02(C)(1).
 
   (b)   An excise tax is hereby imposed, and shall immediately accrue and be collected, on all transactions within the City by which lodging accommodation is or is to be furnished to transient guests, at the rate of three percent (3%) of the gross rental or leasing charge, pursuant to Ohio R.C. 5739.024(B).  The levy of excise tax pursuant to this section is in addition to any tax imposed on the same transaction by the City of Salem as authorized by Ohio R.C. 5739.02(C)(1).
(Ord. 940201-11.  Passed 2-1-94.)