Section
884.01 Definitions
884.02 Rate of tax
884.03 Exemptions
884.04 Collection of tax from occupants
884.05 Registration
884.06 Reporting and remitting
884.07 Penalties and interest
884.08 Failure to collect and report tax; determination of tax by Director of Finance and Public Record
884.09 Appeals
884.10 Board of Review
884.11 Records
884.12 Refunds
884.13 Tax as debt; actions to collect
884.14 Credit of moneys received
884.15 Violations
884.99 Penalty
Cross-reference:
Theft from livery or hostelry, see § 672.14
Statutory reference:
Hotels, see R.C. Ch. 3731
Innkeepers, see R.C. Ch. 4721
Power to levy, see R.C. § 5739.02(C)
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) "Director." The Director of Finance and Public Record of the city.
(b) "Hotel." Any establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of guests, whether the rooms are in one or several structures.
(c) "Occupancy." The use or possession, or the right to the use or possession, of any room or rooms, or space or portion thereof, in any hotel, for dwelling, lodging or sleeping purposes. The use or possession of, or the right to use or possess, any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space, shall not be considered use or possession, or the right to use or possess, all or any portion of the room or suite of rooms for dwelling, lodging or sleeping purposes.
(d) "Operator." The person who is the proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character, other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(e) "Person." Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(f) "Rent." The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(g) "Transient guest." A person occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 34-86, passed 12-1-1986)
(a) Commencing on January 1, 1987, there is hereby levied, for the purpose of providing revenue with which to meet the needs of the city for general operating expenses, a tax of 3% on all rents received by a hotel for lodging furnished to transient guests.
(b) This tax constitutes a debt owed by the transient guest to the city, which debt is extinguished only by payment thereof to the operator as trustee for the city, or to the city. The transient guest shall pay the tax to the operator of the hotel 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 hotel. If for any reason the tax due is not paid to the operator of the hotel, the Director may require that the tax be paid directly to the Director.
(Ord. 34-86, passed 12-1-1986)
(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the city under the Constitution or laws of Ohio or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions; or
(3) Upon rents of $5 a day or less.
(b) No exemption claimed under divisions (a)(1) or (a)(2) hereof shall be granted except upon a claim therefor made at the time rent is collected and, under penalty of perjury, upon a form prescribed by the Director. All claims of exemption under division (a)(3) hereof shall be made in a manner prescribed by the Director.
(Ord. 34-86, passed 12-1-1986)
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