Loading...
§ 61.001 TAXATION SCHEDULE
   The city levies ad valorem taxes annually, and a schedule of ordinances by number and passage date is included in Tables of Special Ordinances, Taxation Schedule, Table 9, of this Code.
ARTICLE II. TRANSIENT ROOM TAX
§ 61.101 IMPOSITION AND RATE
   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)
§ 61.102 QUARTERLY PAYMENT
   Every person, company, corporation or the like or similar persons, groups, or organizations doing business as 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, or like or similar business supplying accommodations in the city shall pay to the city a transient room tax of three (3) percent of the gross rent for every occupancy of a suite, room or rooms charged and collected by them, and every restaurant, eating house, eatery, dining room, café, snack bar or any other person, company, corporation, group or organization selling food at retail in the city, shall pay to the city a restaurant tax of three (3) percent of the retail sales of food, during the applicable period. Payments shall be made quarterly for periods ending March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year. The tax shall be due and payable on or before the last day of the month next following the last day of each quarterly period, and shall be submitted with a return on a form furnished by or obtained from the city treasurer setting forth an aggregate amount of gross rentals charged and collected during the preceding quarter for every occupancy to which the transient room tax applies together, or the gross sales of food at retail charged and collected during the preceding quarter by every person, company, corporation, group or organization subject to the restaurant tax, with such other pertinent information as the city treasurer may require.
(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)
Cross Reference:
   Annual audits, § 60.002
§ 61.103 INTEREST AND PENALTY ON UNPAID TAX
   Any tax imposed by this article remaining unpaid after it becomes dues as set forth herein shall be subject to a penalty of ten (10%) percent together with interest at the rate of one-half of one percent for each month of delinquency, or fraction thereof, until paid.
(Ord. No. 7.82, § 4, 4-6-82; Ord. No. 13.82, § 1, 6-1-82; Ord. No. 17.82, § 2, 8-17-82)
§ 61.104 EXCEPTIONS
   (A)   The transient room tax imposed by this article shall not apply to rentals paid on occupancies of thirty (30) consecutive days or longer; and the restaurant tax shall not apply to casual sales of food by persons, companies, corporations, groups or organizations not engaged in the retail sale of food.
   (B)   The tax imposed by this article shall be in addition to other general taxes and the occupational or business license tax.
(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, 3-20-0 )
§ 61.105 RECEIPTS INCLUDED IN AUDIT
   All receipts, payments and controls utilized by the city relating to the collection of the transient room or restaurant tax shall be included in the annual audit as prescribed by the Kentucky Revised Statutes.
(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. 14.93, 7-6-93; Ord. No. 05-07, § 1, 3-20-07 )
Loading...