(a) There is hereby levied an excise tax, pursuant to authorization of Ohio R.C. 5739.02(C) on transactions by which lodging by a hotel is furnished to transient guests. The tax is three percent (3%) of the amount paid or to be paid by the transient guest for lodging.
(b) In addition to the tax levied under subsection (a) hereof, there is hereby levied an additional tax, as authorized by Ohio R.C. 5739.024, of three percent (3%) on transactions by which lodging by a hotel is furnished to transient guests. One-half of the tax shall be contributed to the Westerville Visitors and Convention Bureau. The remainder of the tax shall be placed in a separate fund to be allocated annually by Council.
(c) The taxes specified in subsections (a) and (b) above apply and are collectible at the time the lodging is furnished regardless of when the transient guest pays for the lodging. Those taxes do not apply to lodging furnished to the State, or any of its political subdivisions or any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(d) For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 91-13. Passed 4-2-91.)