CHAPTER 195
Transient Occupancy Tax
195.01   Intent.
195.02   Purpose.
195.03   Definitions.
195.04   Application of tax.
195.05   Tax collections; exemptions.
195.06   Records.
195.07   Limitations on tax reductions.
195.08   Returns required.
195.09   Refunds.
195.10   Failure to collect and report tax.
195.11   Hearings.
195.99   Penalty.
 
 
195.01 INTENT.
   It is the intent of this chapter to levy an excise tax of three percent (3%) on transactions by which lodging by a hotel is or is to be furnished to transient occupants, as authorized and permitted by Ohio R.C. Chapter 5739. Accordingly this chapter shall be construed to effectuate that purpose and to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied.
(Ord. 25-05. Passed 7-25-05.)
195.02 PURPOSE.
   There shall be levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient occupants of three percent (3%) of the amount paid or to be paid by the transient occupants for the lodging for the purpose of providing revenue with which to help meet the needs of the Municipality of Sebring, and particularly the Park and Recreation Department. (Ord. 25-05. Passed 7-25-05.)
195.03 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   (a)    "Administrator" means the Village Manager, or his designee.
    (b)    "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration to transient occupants, in which more than one room is used for the accommodation of transient occupants, whether the rooms are in one or more structures.
   (c)    "Transient occupants" means persons occupying a room or rooms for sleeping accommodations for less than thirty days.
   (d)    "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging.
      (Ord. 25-05. Passed 7-25-05.)
195.04 APPLICATION OF TAX.
   The tax shall be known as the transient occupancy tax. It applies and is collectable at the time the lodging is furnished, regardless of the time when the price is paid. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient occupants is subject to the tax until the contrary is established.
(Ord. 25-05. Passed 7-25-05.)
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