For the purposes of operation of the tourist and convention commission and to finance the cost of acquisition, construction, operation and maintenance of facilities useful in the attraction and promotion of tourist and convention business, there is hereby imposed and levied a transient room tax of three (3) percent of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other, accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations; provided that this tax shall not apply to the rental or leasing of an apartment supplied by an individual or business that regularly holds itself out as exclusively providing apartments, pursuant to KRS 91A.390, and a restaurant tax of three (3) percent of the retail sales by all restaurants, or any person, company, corporation, group or organization selling food at retail, and doing business in the City of Berea, pursuant to KRS 91A.400.
(Ord. No. 7.82, § 4, 4-6-82; Ord. No. 13.82, § 1, 6-1-82; Ord. No. 17.82, § 2, 8-17-82; Ord. No. 05-07, § 1, 3-20-07; Amd. Ord. No. 14-2022, § I, 9-19-22)