It is the intent of this chapter to levy the excise tax of three percent on transactions by which lodging by a hotel/motel is or is to be furnished to transient guests as referred to authorized by R.C. § 5739.08(A). Accordingly, this chapter shall be construed to effectuate those purposes and so as to be consistent with any requirement of law compliance with which is a prerequisite to the validity of the tax intended to be levied hereby.
(Ord. 2019-42. Passed 1-27-20.)