(A) To provide funds for the operation of the Convention/Events Center, there is imposed a special transient room tax of 1% on the rent of every occupancy of a suite, room or rooms charged by all persons, for 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 in Daviess County, Kentucky (the collecting parties or agents). Transient room taxes shall not apply to rooms, lodgings, campsites, or accommodations supplied by a continuous period of 30 days or more to a person.
(B) These collecting parties shall collect and pay the transient room tax to the County Fiscal Court, and the County Fiscal Court is authorized to take all appropriate action to provide for the collection and enforcement of this special transient room tax.
(C) The collecting agents shall pay these special transient room taxes to the County Fiscal Court no later than 30 days following the month in which said taxes were to have been collected. Each collecting agent shall file a return in duplicate on a form which is provided for that purpose, a copy of which is attached to the ordinance codified herein. If any collecting agent fails to complete properly and return the reporting form along with the taxes to the appropriate agency, it shall be subject to such civil and criminal remedies as are available in the Kentucky Revised Statutes for failure to make required disposition of property as provided by the Kentucky Revised Statutes and by this section.
(D) For the failure to pay said taxes within the required time as set out above, a penalty of 6% shall be added to those accounts that are not paid within the 30-day period as stated above. This penalty of 6% shall be levied against the total amount of tax which is overdue on the date in which it is paid.
(E) The County Fiscal Court shall disburse to the Treasurer of the City of Owensboro all monies received from the collection of the 1% special transient room tax within 30 days after receiving them. Pursuant to KRS 91A.390(3), the County Fiscal Court and the City of Owensboro shall maintain the tax monies collected from the special transient room tax in a separate account, unique from all other funds and revenues collected, and shall be used for the sole purpose of meeting the operating expenses of the Convention Center.
(F) The year for accounting purposes shall be based on a fiscal year, commensurate with the city and county, beginning July 1 and ending June 30 of each year.
(G) This section becomes effective immediately upon passage and publication of Ord. KOC 150.16 (2023).
(Ord. KOC 150.1, passed 1-8-1980; KOC 150.12 (2012), passed 6-7-2012;KOC 150.16 (2023), passed 4-20-2023)
Cross-reference:
For provisions regarding the Owensboro-Daviess Convention and Visitors Bureau, see §31.06