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TRANSIENT ROOM TAX
(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)
All persons, groups, organizations, or businesses as identified in § 33.02 must file a monthly report in a manner and on a form prescribed by the Franklin County Treasurer.
(A) Such report shall be filed with the Franklin County Treasurer on or before the 20th day of every month for the previous month and covering a period beginning on the first day of the previous month and ending on the last day of the previous month. A report must be filed, regardless of any funds or taxes collected.
(B) A report shall be filed, regardless of whether any funds were collected and taxes due.
(C) Any tax payments shall be remitted with the report.
(D) Any late fee and interest shall be remitted with the report.
(E) Any filing received, or United States postmarked, after the 20th day following the reporting period shall be deemed late and shall be charged the following interest and penalties:
(1) A late fee of 10% of the tax due per month (or daily fraction thereof) shall be assessed. The minimum late fee assessed shall not be less than $25.
(2) An interest charge of 7% per annum on all late remittances shall be assessed.
(F) For the purpose of verifying information, the treasurer may require the submission of certified copies of other state and federal tax documents.
(G) All funds collected pursuant to this section must be maintained in a separate account.
(H) All host participants in internet brokering arrangements to rent rooms, houses, farms, cabins, campsites, dwellings, or recreational vehicles with companies such as Air BNB, VRBO, or similar type businesses shall register with the Franklin County Treasurer, providing the precise location of their rental type unit(s), along with their tax identification numbers for the individual or company receiving the income from the rental-type units. The host participant shall be required to file all reports and comply with all sections of this subchapter. However, if the internet broker service enters an enforceable written agreement with the Franklin County Fiscal Court to report, collect, and remit the taxes imposed by this subchapter, then the host participant will be excepted from the reporting requirements of this subchapter.
(Ord. 2024-12, passed 12-19-2024)
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