(A) The village hereby imposes and levies an excise tax not to exceed 3% on all transactions by which lodging by a hotel is or is to be furnished within this village to transient guests pursuant to R.C. § 5739.09(C).
(B) Such excise tax is in addition to any tax previously imposed by the County Board of Commissioners and by this municipality.
(C) Such tax shall be administered as provided by the village.
(D) The tax shall commence and be payable effective April 1, 1993.
(E) The failure of any hotel and/or lodging facility within the village to impose and pay the excise tax shall constitute a minor misdemeanor, subject to a fine not to exceed $100 per occurrence. Each day that the excise tax is not paid in accordance with this section shall constitute a separate offense.
(F) The criminal penalties provided in this section shall be in addition to any and all other civil and equitable remedies available to the village.
(G) This section shall be enforced by the appropriate administering department and/or officer and/or the Police Department.
(H) The Village Manager shall be responsible for implementing all provisions of this section and facilitating notice and enforcement of this section through the appropriate administering department and/or officer.
(Ord. 93-105, passed 2-1-1993)