703.01 Definitions.
703.02 Rate of tax.
703.03 Exemptions.
703.04 Tax-exempt status falsified.
703.05 Tax to be separately stated and charged.
703.06 Registration.
703.07 Records; inspection; destruction.
703.08 Reporting and remitting.
703.09 Penalties and interest.
703.10 Failure to collect and report tax; determination of tax by Director.
703.11 Appeal.
703.12 Actions to collect.
703.13 Violations; misdemeanor.
703.14 Refunds.
703.15 Separability.
703.16 Moneys received; where credited.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)
When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set out herein:
(a) "Person" means 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.
(b) "Director of Collections" means the Director of Collections of the City of Troy, Ohio.
(c) "Hotel" or "motel" means every 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 such guests, whether such rooms are in one or several structures.
(d) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(e) "Rent" means 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.
(f) "Operator" means the person who is the proprietor of the hotel or motel, whether in the capacity of owner, lessee, licensee, mortgagee in possession, or any other capacity. Where the operator performs his functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his 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.
(g) "Occupancy" means 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 or motel for dwelling, lodging or sleeping purposes. The use or possession or 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 occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(Ord. 27-88. Passed 6-6-88.)
(a) For the purpose of providing revenue with which to meet the needs of the City for the use of the general fund of the City, there is hereby levied a tax of three percent (3%) on all rents received by a hotel or motel for lodging furnished to transient guests.
(b) Such tax constitutes a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City.
(c) The transient guest shall pay the tax to the operator of the hotel or motel 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 or motel. If, for any reason, the tax due is not paid to the operator of the hotel or motel, the Director of Collections may require that such tax shall be paid directly to the Director of Collections.
(Ord. 27-88. Passed 6-6-88.)
No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States; or
(b) Upon rents paid by the State of Ohio or any of its political subdivisions.
No exemption claimed under subsections (a) and (b) hereof shall be granted except upon a claim therefor made at the time rent is collected and under penalty or perjury upon a form prescribed by the Director of Collections. All claims of exemption shall be made in the manner prescribed by the Director of Collections.
(Ord. 27-88. Passed 6-6-88.)
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