(a) For the purpose of providing revenue with which to help meet the needs of the Village for use in the General Fund of the Village, an excise tax of three percent is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests, pursuant to R.C. § 5739.08(A).
(b) The above levy is separate and distinct from any hotel/motel excise taxes which may be levied by the County of Delaware, Ohio.
(c) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the state, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(d) 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 or transient accommodations in this Village to transient guests is subject to tax until the contrary is established.
(e) All revenues generated by the provisions of this chapter shall be deposited into the Village's general revenue fund to be appropriated by the Village Council for any lawful purpose.
(Ord. 2019-42. Passed 1-27-20.)