(a) The transient guest tax hereby levied shall be in the amount of three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid.
(Ord. 1974-45. Passed 6-17-74.)
(b) Pursuant to Ohio R.C. 5739.024(B)(2) an additional transient guest tax is hereby levied by this section in the amount of three percent (3%) of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. Sections 187.07 to 187.13 and 187.99 dealing with definitions, collection procedures, reporting and the like shall govern all procedural and other aspects of this levy.
(c) Fifty percent (50%) of the moneys received under the provisions of this section shall be credited to the General Fund of the City. The balance shall be retained and reserved for purposes of funding the Streetsboro Convention and Visitors Bureau, or its county-sponsored equivalent, when, as and if, created.
(Ord. 1998-58. Passed 4-27-98.)