Ohio § 5739.091

§ 5739.091.

(A) For the purposes of a tax levied by a county, township, or municipal corporation

under section 5739.08 or 5739.09 of the Revised Code , a board of county commissioners, board of township trustees, or the legislative

authority of a municipal corporation may adopt a resolution or ordinance at any time

specifying that “hotel,” as otherwise defined in section 5739.01 of the Revised Code , includes the following: (1) Establishments in which fewer than five rooms are used for the accommodation of guests; (2) Establishments at which rooms are used for the accommodation of guests regardless

of whether each room is accessible through its own keyed entry or several rooms are

accessible through the same keyed entry;  and, in determining the number of rooms,

all rooms are included regardless of the number of structures in which the rooms are

situated or the number of parcels of land on which the structures are located if the

structures are under the same ownership and the structures are not identified in advertisements

of the accommodations as distinct establishments.  For the purposes of division (A)(2) of this section, two or more structures are

under the same ownership if they are owned by the same person, or if they are owned

by two or more persons the majority of the ownership interests of which are owned

by the same person. (B) The resolution or ordinance may apply to a tax imposed pursuant to section 5739.08 or 5739.09 of the Revised Code prior to the adoption of the resolution or ordinance if the resolution or ordinance

so states, but the tax shall not apply to transactions by which lodging by such an

establishment is provided to transient guests prior to the adoption of the resolution

or ordinance.