It is hereby deemed necessary to the health, safety and general welfare of the residents of the city that a tax be levied upon all rents received by a hotel, as defined in § 34.56, for accommodations for lodging and for display, sample or meeting rooms at the rate of 3% of the rents charged. Such tax shall be known as the transient guest tax.
('65 Code, § 732.01)
Statutory reference:
Transient guest tax authorized, see R.C. § 5739.024