The following examples are published to illustrate, for the benefit of the public, the application of the tax in the specific situations:
(a) If a person engages or reserves, and pays for, hotel room(s) for thirty consecutive days or more for specified guest(s), the tax does not apply even if such guest(s) may, in fact, occupy the room(s) for less than thirty consecutive days, because such guest(s) have the right to occupy said room(s) for the longer period.
(b) If in example (a) the room(s) are vacated in less than thirty days, the tax applies.
(c) If a person engages or reserves a hotel room, or rooms, for less than thirty days for specified guest(s) and during or at the end of the engagement or reservation period the person extends the engagement or reservation period of room(s), whether the same or different room(s), for thirty days or more, without interruption of occupancy or the right to occupy, the tax does not apply.
(d) If a person engages or reserves a hotel room, or rooms, for more than thirty consecutive days for guest(s) who nevertheless, may not, in fact, have the right to occupy the room(s) for thirty or more consecutive days the tax applies.
(e) If a guest occupies one room for less than thirty days for both lodging and business purposes, the tax applies.
(f) If in example (e), such guest occupies a suite of two or more connecting rooms, the tax applies to the suite or all of the connecting rooms unless each connecting room, or separate room comprising the suite, is regularly assigned a rate for lodging and rented for separate lodging, in which case the tax applies only to the rent for the rooms so occupied for lodging, not to those occupied for other purposes.
(g) If lodging is provided without any compensation therefore, and for whatever reason and without any compensating charges whatsoever in the regular rates of all other lodgings in the hotel, the tax does not apply to such complimentary lodging.
(h) Vouchers contained in voucher books, thrift books and coupon books, which entitle the purchaser of the books to trade at different retail establishments shall be treated as money when applied to pay for lodging and the tax shall attach to all rents paid by the use of such vouchers, using as a tax basis the money value of the coupon or voucher.
(i) If lodgings are rented one or more times in any twenty-four hour period to different guest(s) or consumer(s), the tax applies to each rental.
(j) Transactions by which lodging is furnished to, and paid for by, the Federal Government or a governmental entity outside the State of Ohio are not subject to taxation.
(k) Transactions by which lodging is furnished to, and paid for by, a representative or employee of the Federal Government or a governmental entity outside the State of Ohio are subject to taxation, even if the representative or employee is reimbursed by the governmental entity for the cost of the lodging.
(l) Transactions by which lodging is furnished to, and paid for by, a religious or charitable organization or a representative or employee thereof are subject to taxation.
(Ord. 06-11. Passed 3-28-11.)
CODIFIED ORDINANCES OF WATERVILLE