Section
101.01 Purpose and allocation
101.02 Definitions
101.03 Imposition of tax
101.04 Exemptions
101.05 Prohibited acts
101.06 Collection at source
101.07 Duties of hotel operator
101.08 Registration of hotels
101.09 Hotel records
101.10 Returns and payments
101.11 Delinquency and fraud
101.12 Interest and penalties; hearing
101.13 Appeal
101.14 Legal action
101.99 Penalty
There shall be levied an excise tax as hereinafter provided to supplement the general funds of our city and provide a mechanism for promoting the city. The distribution of the percentage of net receipts from the excise tax shall be agreed upon through a contractual arrangement between the city and Convention and Visitors Bureau, or other recognized association, tor the purpose of bringing the patronage and business of cultural, educational, religious, professional, and sports organizations into the city for the benefit of the citizens of the city and the business community.
(1980 Code, § 101.01) (Ord. 3606, passed 5-19-1980; Am. Ord. 4211, passed 5-3-1982; Am. Ord. 8635, passed 11-20-2017) Penalty, see § 101.99
For the purposes of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL or MOTEL. Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures. Dormitory housing facilities located on property owned by the state used for student housing shall not be classified as a hotel or motel being held out to the public.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room, rooms, space, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes. The use, possession, or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibits, sample or display spaces shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess, all or any portion of such room or suite of rooms for dwelling, lodging, or sleeping purposes.
OPERATOR. Any person who is the proprietor of the hotel, whether in the capacity of owner, lessee, licensee, or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an operator for the purposes of this chapter, and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or managing agent shall, however, be considered to be compliance by both.
PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
RENT. The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
TAX ADMINISTRATOR. The department chief of the Income Tax Department of Bowling Green.
TRANSIENT GUEST. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(1980 Code, § 101.02) (Ord. 3606, passed 5-19-1980)
(A) For the purpose of providing revenue with which to meet the needs of the city, an excise tax is levied on transactions by which lodging by a hotel is or is to be furnished to transient guests.
(B) The tax is 4% on all rents paid or to be paid by the transient guest for the lodging effective January 1, 2018. The tax constitutes a debt owed by the transient guest to the city, which is extinguished only by payment to the operator as trustee for the city or to the city. The tax applies and is collectable at the time the lodging is furnished regardless of the time when the price is paid.
(C) For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the city to transient guests is subject to the tax until the contrary is established.
(1980 Code, § 101.03) (Ord. 3606, passed 5-19-1980; Am. Ord. 8635, passed 11-20-2017) Penalty, see § 101.99
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