(A) There is levied a transient room tax of 3% of the rent for every occupancy of a suite, room or rooms charged by all persons, companies and corporations or other like or similar persons, groups or organizations, doing business as motor courts, motels, hotels, inns or like or similar accommodation businesses. The tax is levied against the operator of such businesses on the gross receipts derived from rentals, as defined herein.
(B) There is further levied, pursuant to KRS 91A.390, for the sole purpose of meeting operating expenses of the City Convention Center, a special transient room tax of 1% of the rent for every occupancy of a suite, room or rooms charged by all persons, companies and corporations or other like or similar persons, groups or organizations, doing business as motor courts, motels, hotels, inns or like or similar accommodation businesses. The tax is levied against the operator of such businesses on the gross receipts derived from rentals, as defined herein.
(Ord. 06-10-04, passed 5-8-2006)