Hotel / Lodging Licenses

 

RESOLUTION TO APPLY THE ATHENS COUNTY
LODGING TAX TO TRANSACTIONS IN ESTABLISHMENTS THAT
CONTAIN FEWER THAN FIVE ROOMS USED FOR
THE ACCOMMODATION OF GUESTS

Mr. Sullivan moved the adoption of the following resolution:
WHEREAS, Ohio Revised Code (ORC) section 5739.024 (G), as enacted by House Bill 94 of the
124th General Assembly, authorizes a board of county commissioners to adopt a resolution specifying
that, for purposes of any lodging tax that may be imposed by the board under ORC section 5739.024
includes establishments in which fewer than five rooms are used for the accommodation of guests;
and

WHEREAS, the Athens County Board of Commissioners currently imposes a lodging tax of 3%
on transactions that occur at hotels within the jurisdiction of the county; and

WHEREAS, this lodging tax was originally imposed by resolution of the board of commissioners
on December 3, 1985, effective date of January 1, 1986; and

WHEREAS, it is the intent of the Athens County Board of Commissioners at this time to impose
this lodging tax on transactions in establishments in which fewer than five rooms are used for the
accommodation of guests; and

WHEREAS, the lodging tax to which these transactions would be subject was imposed by the board
before the date on which this resolution is adopted, THEREFORE BE IT

Resolved, that the Athens County Board of Commissioners hereby authorizes, for purposes of
the Athens County lodging tax, that the definition of "hotel" will include establishments in which
fewer than five rooms are used for the accommodation of guests; and be it further

Resolved, that the lodging tax shall be collected and remitted by those establishments in
accordance with the applicable provisions of the ORC and with the rules and regulations adopted
by this board; and be it further

Resolved, that this resolution shall become effective on the 30th day after the day of its adoption
and that on that date, the Athens County lodging tax shall be extended to transactions in establishments
in which fewer than five rooms are used for the accommodations of guests;and be

Resolved, that all formal actions of the board relating to the adoption of this resolution were
taken in an open meeting of the board in compliance with all legal requirements of ORC section
121.22, the Sunshine Law and be it finally

Resolved, that certified copies of this resolution shall be forwarded to the clerk of this board
tho the County Auditor, the Athens County Visitors and Convention Bureau and the County
Commissioners Association of Ohio (CCAO).

Mr. Theisen seconded the motion.

Upon roll call on the adoption of the resolution, the vote was as follows:

Mr. Eliason, yea
Mr. Sullivan, yea
Mr. Theisen, yea

Adopted and signed this 5th day of March 2002.


Airbnb Collection Agreement
Hotel_Lodging_Tax_Form (68 KB)
Hotel_Lodging_Tax_Form_Fillable (154 KB)
Lodging Tax Informational Memorandum (511 KB)
Lodging Tax Resolution (473 KB)