(a) For the purpose of providing revenue with which to meet the needs of the City of Xenia, Ohio, there is hereby levied a tax of three percent on all rents received by a hotel or motel for lodging furnished to transient guests.
(b) The tax constitutes a debt owed by the transient guest to the City of Xenia. Such debt may be extinguished only by payment to the operator as trustee for the city, or by payment to the city.
(c) The transient guest shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due from each transient guest at the time such guest ceases to occupy space in the hotel or motel. If, for any reason, the tax due is not paid to the operator of the hotel or motel, the Director of Finance may require that such tax shall be paid directly to the Director of Finance by the hotel or motel operator.
(Ord. 91-62, passed 10-24-1991)