It is the intent of this chapter to levy an additional excise tax of three percent (3%) on transactions by which lodging by a hotel is or is to be furnished to transient guests, as authorized and permitted by Ohio R.C. Chapter 5739 and Section 5739.08(B). Accordingly, this chapter shall be construed to effectuate that purpose and to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied.
(Ord. 106-11. Passed 12-19-05.)