CHAPTER 33: TAXATION

Section

Transient Room Tax

   33.01   Purpose

   33.02   Transient room tax levy and use

   33.03   Exceptions to transient room tax levy

   33.04   Transient room tax collections procedure

   33.05   Disbursements of transient room tax funds

   33.06   Designation of convention center

   33.07   Audit authorized

   33.99   Penalty

TRANSIENT ROOM TAX

§ 33.01 PURPOSE.

   The purpose of this subchapter is to establish the procedures for the collection, use, disbursements, and enforcement of the transient room tax.

(Ord. 2024-12, passed 12-19-2024))

§ 33.02 TRANSIENT ROOM TAX LEVY AND USE.

   (A)   A transient room tax, which may be adjusted from time to time, shall be levied within the geographical jurisdiction of Franklin County on every person, group, or organization doing business as a motor court, motel, hotel, inn, bed and breakfast, or like or similar accommodations, consisting of a percentage of the rent charged 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.

   (B)   This transient room tax within the geographic jurisdiction of Franklin County shall be in a total amount equal to 6% of the rent charged for each individual occupancy referenced above and shall consist of the following individually identified percentages with revenues from these percentages being used for the following individually identified purposes:

      (1)   A tax of 3% on 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 is hereby levied for use by the Franklin Sports Tourism Commission for the purpose of promoting and developing convention and tourist activities and facilities in Franklin County. Pursuant to KRS 91A.390(3), a portion of the money collected from the imposition of this tax as determined by the Franklin County Fiscal Court, upon advice and consent of the Sports Tourism Commission, may be used to finance the cost of acquisition, construction, operation, and maintenance of facilities useful in the attraction and promotion of tourists and convention business. Pursuant to KRS 91A.390(3) and KRS 91A.350, the balance of the money collected from the imposition of this tax shall be used for the purpose of promoting and developing convention and tourist activities and facilities.

      (2)   An additional tax of 2% shall be levied on 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 and shall be applied to the retirement of bonds issued pursuant to KRS 91A.390(a) to finance in part the expansion or construction or operation of a governmental or non-profit convention center or fine arts center useful to the promotion of tourism located in the county.

      (3)   An additional tax of 1% shall be levied on the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged 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 for the purpose of meeting and paying the operating expenses of a convention center designated by the Franklin County Fiscal Court.

(Ord. 2024-12, passed 12-19-2024)

§ 33.03 EXCEPTIONS TO TRANSIENT ROOM TAX LEVY.

   Transient room taxes shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of 30 days or more to a person.

(Ord. 2024-12, passed 12-19-2024)