(a) Effective January 1, 2006 for the purpose of providing revenue with which to meet the needs of the City for the use of the General Fund of the City, and for the purpose of providing revenue to enhance the City’s appeal to visitors and tourists and for the purpose of providing revenue to promote and publicize the City, an excise tax of six percent (6%) is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests, pursuant to Ohio Revised Code Section 5739.02 (C) (1).
(Ord. 49-2005. Passed 11-7-05.)
(b) The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does 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.
(c) 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 or transient accommodations in this City to transient guests is subject to tax until the contrary is established.
(d) Revenues generated by the provisions of this chapter shall be disbursed from the General Fund as follows, at the discretion of Council:
(1) Worthington Convention and Visitors Bureau.
(2) Cultural arts.
(3) Community service organizations.
(4) Special events.
(5) Any other project or expenditure which would enhance the City's appeal to visitors and tourists.
(e) Any community organization that wishes to apply for this portion of the tax revenues shall submit a written proposal, along with an annual budget, each year prior to the budget hearings to the City Manager by a date to be established by the City Manager. The proposals shall be presented to Council during the annual budget hearings, during which a representative of each applicant shall be present to discuss its proposal. Council shall review and approve, modify or disapprove the proposals at the same time that the annual City budget is approved. Council may also provide an opportunity for further applications for funding throughout the year, in its discretion, if tax revenues are available.
(f) Each recipient organization of funds pursuant to this section shall within 120 days after the end of their fiscal year provide to the Finance Director financial statements of the organization for such fiscal year prepared in accordance with standards set forth by the Director of Finance.
(Ord. 4-93. Passed 1-25-93.)