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r wr ~ CITY OF NORTH OLMSTED ORDINANCE N0. 76- AN ORDINANCE ESTABLISHTNG A NEW CHAPTER 745 ENTITLED "HOTEL AND MOTEL TAX" OF THE CODIFIED ORDINANCES OF THE CITY OF NORTH OLMSTED NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH OLMSTED, COUNTY OF CUYAHOGA AND STATE OF OHIO: SECTION 1: That there is hereby established a new Chapter 745 entitle-3 'fF~ote~~and Motel Tax" of the Codified Ordinances of the City of North. Olmsted which shall read as follows: 'CHA'PT'E'R' 7 4~ - HOTEL AND' MOTEL TAX 745.01 Definitions As used in this chapter: (a) Hotel and Motel and A4otor Inn; means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accomodations -are offered to guests, in which five or more rooms are used for the accomodations of such guests, whether such rooms are in one or several structures. (b) "Transient Guests" means natural persons who physically occupy a room or rooms for sleeping accomodations for less than thirty consecutive days. (c) "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging. 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 Forces Revenue, for operating expenses and for capital improvements, 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 on behalf of, the transient guest for the lodging. and is collectible at the time the lodging is furnish of the time when the amount paid for lodging is paid. apply to lodging furnished to the State or any of its subdivisions. For the proper administration of evasion of the tax, it is presumed that all hotels, motels, and motor inns in this City is subject to the tax until the contrary is or to be paid by, The tax applies ed, regardless The tax does not political this chapter and to prevent lodging furnished by is to be to transient guests established.