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Chapter 724: Bed Tax for the Convention Center

Section 724.01: Bed Tax Collection and Use

Pursuant to O.R.C. 5739.09(H) and effective January 1, 2020, the tax levied by Cuyahoga County shall increase one percent to a total of five percent on transactions by which lodging is or is to be furnished to transient guests by a hotel pursuant to O.R.C. 5739.09(A)(1) (“Bed Tax”), provided that all collections resulting from the tax levied hereby in excess of three percent, after deducting for the real and actual costs of administering the tax, shall be deposited in the County’s general fund and be used to pay the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center.

(Ordinance No. O2019-0009, Enacted 8/6/2019, Effective 8/7/2019)

Section 724.02: Bed Tax for Capital Improvements Remains   

The one and one-half percent Bed Tax for Capital Improvements as extended in Cuyahoga County Code Chapter 717 in 2014 shall be in addition to the five percent Bed Tax collected by Cuyahoga County as identified in Section 724.01 of this Code such that, effective January 1, 2020, the total excise tax levied by the County under Section 5739.09 of the Ohio Revised Code shall be six and one-half percent.

(Ordinance No. O2019-0009, Enacted 8/6/2019, Effective 8/7/2019)

Section 724.03: Implementation

The County Executive or the County Executive's authorized designee(s) may amend or revise the bed tax regulations and 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. O2019-0009, Enacted 8/6/2019, Effective 8/7/2019)