(a) For the purpose of providing revenue with which to meet the needs of the Village for the use of the General Revenue Fund of the Village, an excise tax is hereby levied on transactions by which lodging by a hotel, motel or motor inn is or is to be furnished to transient guests. The tax is three percent (3%) of the amount paid or to be paid by the transient guest for the lodging.
(b) Commencing December 27, 2017 for the purpose of providing revenue for the Village to promote economic development and tourism related activities, an additional three percent (3%) excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests pursuant to ORC §5739.09(B)(3). This tax shall be in addition to the three percent (3%) tax currently being levied pursuant to ORC §5709.02, resulting in a total aggregate tax due of six percent (6%).
(c) The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid.
(d) For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels, motels and motor inns in the Village is to be to transient guests and is subject to the tax until the contrary is established.
(Ord. 2606. Passed 12-27-17.)