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p <br />CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86-34 <br />BY: MAYOR PETRIGAC <br />? <br />AN ORDINANCE ESTABLISHING A NEW CHAPTER 745 ENTITLED <br />"HOTEL AND MOTEL TAX" OF THE CODIFIED ORDINANCES OF THE <br />CITY OF NORTH OLMSTED <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH <br />OLMSTED, COUNTY OF CUYAHOGA AND STATE OF OHIO: <br />SECTION 1: That there is hereby established a new Chapter 745 entitled <br />"Hotel and Motel Tax" of the Codified Ordinances of the City of North <br />Olmsted which shall read as follows: <br />CHAPTER 745 - HOTEL AND MOTEL TAX <br />741.01 Definitions <br />As used in this chapter: <br />(a) Hotel and Motel and Motor Inn; means every establishment kept, <br />used, maintained, advertised or held out to the public to be a place where <br />sleeping accomodations are offered to guests, in which five or more rooms <br />are used for the accomodations of such guests, whether such rooms are in <br />one or several structures. <br />(b) "Transient Guests" means natural persons who physically occupy a <br />room or rooms for sleeping accomodations for less than thirty consecutive <br />days. <br />(c) "Vendor" means the person who is the owner or operator of the <br />hotel and who furnishes the lodging. <br />745.02 Imposition of Tax: Exemption <br />For the purpose of providing revenue with which to meet the needs of <br />the City for use as operating expenses and for capital improvements, an <br />excise tax is hereby levied when lodging in a hotel, motel, or motor inn is <br />or is to be furnished to transient guests. Such excise tax to become <br />effective ten days after this ordinance becomes effective. <br />The tax is three percent of the amount paid or to be paid by, or on <br />behalf of, the transient guest for the lodging. The tax applies and is