(A) This section shall take precedence over the original order issued by the County Fiscal Court setting up the Tourist Commission, if there is a conflict between the original order and this section.
(B) The official name of the body which is to promote tourism, convention and recreation in Daviess County, Kentucky, shall be designated as the "Owensboro-Daviess County Convention and Visitors Bureau".
(C) To provide funds for the operation of the Commission, there is imposed a transient room tax of 3% on the rent of 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 in Daviess County, Kentucky (the collecting parties or agents). Transiet room taxes shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of 30 days or more to a person.
(D) 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 these taxes.
(E) These taxes shall be paid 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 said purpose, a copy of which is attached to the ordinance codified herein. The failure to properly fill out and return said reporting form and taxes to the appropriate agency shall result in such civil and criminal remedies as are available in the Kentucky Revised Statutes for failure to make required disposition of property.
(F) 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. This penalty of 6% shall be levied against the total amount of tax which is overdue on the date in which it is paid.
(G) In accordance with KRS 91A.390(3), a portion of the money collected from the imposition of this tax, as determined by the County Fiscal Court, upon the advice and consent of the County Convention and Visitors Bureau may be used to finance the cost of acquisition, construction, operation and maintenance of facilities useful in the attraction and promotion of tourist and convention business. The balance of the money collected from the imposition of this tax shall be used for the purposes set forth in KRS 91A.350. Proceeds of the tax shall not be used as a subsidy in any form to any hotel, motel or restaurant. Money not expended by the Commission during any fiscal year shall be used to make up a part of the Commission’s budget for its next fiscal year.
(H) After July 1, 2023, the Commission shall annually submit a budget and request for funds for the operation of the Commission to the County Fiscal Court.
(1) The annual budget shall be submitted no later than the first day of April of each year.
(2) The annual budget proposed by the Commission shall include an expenditure sufficient to cover all expenses anticipated to be incurred relative to the annual audit as required by KRS 65A.030.
(3) The proposed annual budget shall be acted upon by the County Fiscal Court, either through approval or amendment, before the thirtieth day of June of each year.
(4) In the event that any proposed annual budget is not acted upon by the County Fiscal Court before the June 30 date described above, the Commission budget approved for the preceding year shall be automatically reinstated and the Commission may operate under the terms of such budget until further action by the County Fiscal Court.
(5) The County Fiscal Court prohibits the Commission to issue revenue bonds or to borrow money beyond the fiscal year or enter into long-term contracts without the written consent of the County Judge/Executive.
(J) The Commission shall further elect the officers as set out in the statute, being a Chairman and Treasurer at its first meeting in July of each year. The Commission shall further elect a Vice-Chairman to preside whenever the Chairman is unable to be present at the meeting of the Commission.
(K) The Commission shall determine the depository of the Commission funds and shall also determine a certified public accountant to make an annual or special audit.
(L) The Treasurer and any other officer of the Commission writing checks and handling funds shall be bonded in an amount commensurate with the largest amount of money on hand in any given year. The Commission shall make an itemized quarterly finance report to the County Fiscal Court showing the expenses and income for each month.
(M) The year for accounting purposes shall be based on a fiscal year, commensurate with the county, beginning July 1 and ending June 30 of each year.
(Ord. KOC 150.13 (2012), passed 9-20-2012; Ord. KOC 150.15 (2022), passed 10-20-2022; Ord. KOC 150.17 (2023), passed 4-20-2023)
Cross-reference:
For provisions regarding the transient room tax for the operation of the Convention Center, see § 30.15