2008-092 Ordinance - Laserfiche WebLink

Home Browse Search

CITY OF NORTH OLMSTED ORDINANCE NO. 2008 - 92 BY: Mayor O'Grady AN ORDINANCE AMENDING SECTION 745.02 OF CHAPTER 745 OF THE BLISINESS REGULATION CODE (HOTEL AND MOTEL TAX) IN ORDER TO EXPAND THE GOVERNMENT PURPOSES FOR WHICH THE CITY'S LOCAL HOTEL/MOTEL TAX IS IMPOSED, AS AMENDED. WHEREAS, this Council, on June 19, 1990, adopted Ordinance No. 90-67, codified at Chapter 745 of the Business Regulation Code, which created and imposed a local hotel and motel tax; and WHEREAS, it is the recommendation of the Mayor, the Director of Finance, and thu Director of Public Safety, that the purpose of the said tax, which is currently limited to "meeting the needs of the City for use as Safety Department equipment only," be expanded in order to meet anv and all t-he-geaer-a4 needs of the City of North Olmsted police and fire divisions, includinQ emergencv dispatch, with the exception of wages and benefits gevemment; and WHEREAS, the desire of this Council, acting upon the recommendation of the Administration, to accordingly amend Section 745.02 of Chapter 745 of the Business Regulation Code in order to expand the purposes for which the City's local hotel and motel tax is imposed; NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH OLMSTED, COUNTY OF CUYAHOGA, AND STATE OF OHIO: SECTION 1: That Section 745.02 of Chapter 745 of the Business Regulation Code, entitled "Hotel and Motel Tax," which presently reads as follows: 745.02 Imposition of Tax: Exemption For the purpose of providing revenue with which to meet the needs of the City for use as Safety Department equipment only, an excise tax is hereby levied when lodging in a hotel, motel, or motor inn is or is to be furnished to transient guests. Such excise tax to become effective ten days after this ordinance becomes effective. The tax is three percent of the amount paid or to be paid by, or on behalf of, the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions. For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotel, motels, and motor inns in this City is to be to transient guests and is subject to the tax until the contrary is established. BE AMENDED AND, AS AMENDED, SHALL READ AS FOLLOWS: 745.02 Imposition of Tax: Exemption For the purpose of providing revenue with which to meet tl anv and all needs of the City's f cf+, T` p*"'°"' °`:waeat-e?Y Police and Fire Divisions, including