1972 013 Ordinance - Laserfiche WebLink

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~~, 'Ir_-. ~~ ~f J J cn 'iil ~n _~ C) ORDINANCE N0. 72- 13 BY: ~_ BOGER AN ORDINANCE ESTABLISHING AN EXCISE TAX ON HOTELS AND LODGINGS Be It Ordained By The Council of The Village of Mayfield, Cuyahoga County, Ohio, that: Section 1. Definitions. The following cords or phrases when used in this Ordinance shall have the meanings respectively ascribed to them in this Ordinance. (a) "Excise tax" means the tax made by the Village on transactions by which lodgings by a hotel is or is to be furnished to transient guests. (b) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form. (c) "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures, and includes cahat are commonly known as hotels and motels. (d) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days. f~i C~ ,y oy f~ L~ v P~ ft~ i~ (1. _~ f~ ~l Q ~^ Section 2, Levy and Rate. There is hereby levied and imposed upon every person who is a transient guest in a hotel and pays a charge for such lodging a tax of three percent on the amount paid for the lodging in such hotel, irrespective of whether such lodging is paid by cash or credit card. The tax shall apply to every hotel ~oithin the Village for which a charge is made, notwithstanding that the reservation of the lodging is made outside the Village. Section 3. Collection of Tax. Every person receiving any payment upon which a tax is levied under this Ordinance shall collect the amount of the tax imposed from the person making the lodging payment. The tax required to be collected under this Ordinance shall be deemed to be held in trust by the person required to collect the same until paid to the Clerk-Treasurer as herein provided. Any person required to collect the tax imposed under this Ordinance who fails to collect the same, or having collected same, fails to remit the same to the Clerk-Treasurer in the manner prescribed by this Ordinance, whether such failure is the result of'his ocm act or the result of acts or conditions beyond