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Chapter 717: Extension of Bed Tax for Capital Improvements

Section 717.01: Definitions

The following definitions shall apply for purposes of Chapter 717 of the County Code only:

  1. “Bed Tax Cooperative Agreements” shall refer to the cooperative agreements entered between and among Cuyahoga County, the Cleveland-Cuyahoga County Port Authority, the City of Cleveland, and the Rock and Roll Hall of Fame Museum pursuant to then R.C. 5739.024(D) for the purpose of providing contributions as provided for in R.C.  307.671(B)(1).
  2. “Capital Improvement Bed Tax” shall refer to the bed taxes imposed by Cuyahoga County in 1993 pursuant to then R.C. 5739.024(D) for the purpose of providing contributions as provided for in R.C. 307.671(B)(1).
  3. “County-City Agreement” shall refer to the Agreement between the County, Positively Cleveland, and the Mayor of the City of Cleveland regarding the use of the extended Capital Improvement Bed Tax proceeds, as approved by a majority of the mayors of the other municipal corporations in the County pursuant to R.C. 5739.09(H)(6)(a).

(Ordinance No. O2014-0020, Enacted 8/12/2014, Effective 8/15/2014) 

Section 717.02: Deposit of Capital Improvement Bed Tax into General Fund

    When proceeds of the Capital Improvement Bed Tax are no longer needed for their original purpose outlined in the Bed Tax Cooperative Agreements as determined by the Fiscal Officer, said proceeds shall be deposited into the general fund of Cuyahoga County.

(Ordinance No. O2014-0020, Enacted 8/12/2014, Effective 8/15/2014) 

Section 717.03: Extension of the Capital Improvement Bed Tax

    The Capital Improvement Bed Tax is hereby extended at a rate of one and one-half percent on transactions by which lodging by a hotel is or is to be furnished to transient guests beginning when the Capital Improvement Bed Tax proceeds are no longer needed and shall remain in effect for a period of forty years from the date on which Chapter 717 goes into effect.

(Ordinance No. O2014-0020, Enacted 8/12/2014, Effective 8/15/2014) 

Section 717.04: Use of Extended Capital Improvement Bed Tax Proceeds

    The Capital Improvement Bed Tax proceeds shall be used in accordance with the County-City Agreement.  The County-City Agreement shall provide that the extended Capital Improvement Bed Tax Proceeds shall be distributed to Positively Cleveland to be used for the direct and indirect costs of capital improvements, including the financing of capital improvements.  Examples of such capital improvements include, but are not limited to, capital improvements through Positively Cleveland or other local organizations for the following: major political and/or other large conventions, Rock and Roll Hall of Fame Induction ceremonies and/or events, the support of tourism, and/or other major special events and/or other events.  Positively Cleveland shall annually update the County Executive, County Council, the Cuyahoga County Mayors and Managers Association, the Mayor of Cleveland, and Cleveland City Council regarding the use of the Capital Improvement Bed Tax funds.

(Ordinance No. O2014-0020, Enacted 8/12/2014, Effective 8/15/2014)

Section 717.05: Implementation of Extension of Capital Improvement Bed Tax

    The County Executive or his authorized designee may take all actions, deposit and distribute the tax proceeds, and execute all documents, contracts, amendments and agreements on behalf of Cuyahoga County as necessary to consummate the transactions and carry out the terms and conditions set forth in this Chapter.

(Ordinance No. O2014-0020, Enacted 8/12/2014, Effective 8/15/2014)