(A) An excise tax is hereby imposed, and shall immediately accrue and be collected, on all transactions within the village by which lodging accommodation is or is to be furnished to transient guests, at the rate of 3% of the gross rental or leasing charge, in accordance with an pursuant to R.C. § 5739.08(A).
(B) All of the revenue from the tax levied shall be deposited in the General Fund of the village.
(Prior Code, § 34.21) (Ord. 2004-11, passed 4-20-2004)