The hotel/motel tax is a 3% lodging tax administered by the Office of Management and Budget under the authority of the Board of County Commissioners of Montgomery County. Pursuant to the Ohio Revised Code, this tax is collected from transient lodgers in hotels and motels with five or more sleeping rooms. The tax is used to fund the Dayton/Montgomery County Convention & Visitors Bureau (CVB) and Cultural Facilities. The CVB markets Montgomery County as a site for conventions, trade shows, motor coach tours and leisure travelers. Cultural Facilities helps preserve and provides programming for historic buildings: such as Memorial Hall and the Old Montgomery County Courthouse; promotes the region through event sponsorships: like the Big Hoopla, and Bike Miami Valley; and provides support to the Five Rivers Metro Parks and the Downtown Dayton Riverscape.