(A) Pursuant to R.C. § 5739.08(A), an additional excise tax of 3% is imposed on transactions for any lawful purpose by which lodging is to be furnished by a hotel or to be furnished to transient guests and is in addition to the tax imposed by R.C. § 5739.02. The additional tax shall be effective October 1, 2013, and shall be 2% for a period of 24 months, and beginning October 1, 2015, shall be an additional excise tax of 3%.
(B) HOTEL includes, but is not limited to, all establishments under R.C. § 5739.09(G). HOTEL includes, but is not limited to, any establishments kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are offered to guests, in which five or more rooms are for the accommodation of guests, whether such rooms are in one or several structures.
(C) The owner of the facility, the vendor and all principals, shareholders, partners or others with ownership interest in the hotel, motel, bed and breakfast or other facility covered by this section are all jointly and severally liable for this tax and the duty to file returns with the village.
(D) The tax shall be paid monthly and reported on forms as required by the tax office of the village.
(E) The tax shall be imposed commencing on the first day of the month subsequent to the passage of this section. The tax is owed and collectible at the time the lodging is furnished regardless of when the price is paid or negotiated.
(F) To the extent that guests supply and the vendor receives and retains a copy of a certificate that demonstrates that the guest is an employee of any state, federal government or any political subdivision of any state, and the guest is staying at the facility for purposes related to their state, federal or political subdivision duties, no bed or lodging tax shall be paid by those guests, nor collected by owner or vendor. Unless otherwise excepted by a provision of this section or a subsequent amendment and to prevent the evasion of this tax, it is presumed that all lodging furnished by a hotel, motel, bed and breakfast or other facility that provides any transient accommodations is subject to this tax until the contrary is established by the entity claiming the exception by clear and convincing evidence.
(G) Without limiting the use of these bed or ledging tax funds, the revenues generated by this tax can and shall be used for any lawful service or capital expenditure authorized by the village and, without limiting the application of this provision, may also be used as follows:
(1) For the promotion of the village and local facilities, including, but not limited to, local museums, historic sites, the downtown of the village and the town’s historic districts, and historic corridors;
(2) The borders of the village for beautification, signage or the provision of information concerning the available facilities and areas of interest in the village and tourist oriented business;
(3) Beautification or improvement of public property, improvement of park grounds and bike paths;
(4) The Strasburg-Franklin Park, any hiking paths and any other park area associated within the village;
(5) To enhance the shoreline of the Sugar Creek and any of its tributaries or parks or recreational facilities associated therewith; and/or
(6) Special events and any cultural arts, and community organization activities as approved by the administration of the village or the Village Council.
(H) Transient guests shall be charged this tax and no transient guest shall refuse to pay this tax. The owner or vendor shall collect the full amount of this tax on all taxable lodging. No vendor shall fail to collect the full and exact tax as required by this section.
(I) No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this section, or make in any form of advertising, verbal or otherwise, any statements which might imply that he or she is absorbing the tax, or paying the tax for the transient guest by an adjustment of prices, or furnishing lodging at a price including the tax, or rebating the tax in any other manner.
(J) The owner or vendor shall keep and retain all records required by law and shall file all returns and deposit with the tax office of the village all forms and monies as required by that department.
(K) If the owner or vendor shall fail to file the monthly tax documents as required or fail to pay the tax monthly, a security deposit equal to the minimum of $2,500 per month or an amount equal (for each month where either a return is not filed or the tax not paid) equal to the average monthly tax paid by the institution in the prior 12 months whichever is greater, shall be paid by the owner or vendor. Owners, shareholders, principals, partners and all executives with fiduciary responsibilities shall be jointly and severally liable for the tax owed and the filing of returns under this section. Interest at the rate of 18% per annum shall be assessed on all past due obligations. The return and tax shall be paid by the fifteenth of the month following the month in which the tax is collected.
(L) In addition to any other requirements imposed by this section, a failure to pay the monthly tax or to file the required returns shall constitute a minor misdemeanor on the first offense and a misdemeanor of the fourth degree on all subsequent offenses.
(M) The Water and Sewer Superintendent/Village Administrator may, and is hereby authorized, subject to approval of Council, to enter into an agreement on behalf of the village with any other municipal corporation for the purpose of administering the income tax laws of the village, as its agent, and of providing central collection facilities for the collection of the income tax on behalf of the village.
(Ord. O-05-2013, passed - -2013)