(A)
(1) The Barren County Fiscal Court and Glasgow City Council has levied a transient room tax on the gross rental income 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 in Barren County, Kentucky, to be collected by such persons, companies, and corporations on behalf of the Treasurer. The tax levied herein shall be deemed collectible from and enforceable against the owner of the property in question and/or the third-party broker or facilitator.
(2) All entities or persons subject to the transient room tax levied herein must on or before the twentieth day of the month following close, file a return with the Treasurer of the City of Glasgow or designated agent of the Fiscal Court setting forth the aggregate amount of the gross rental charges during the preceding calendar month for every occupancy of a suite, room, or rooms, together with such pertinent information as the Treasurer or designated agent may require. Such information shall be of a confidential nature and be open to inspection by the public but shall be for the use and benefit of the designated agents of the Glasgow City Council and Barren County Fiscal Court of the Treasurer only.
(B) The Mayor of Glasgow and the County Judge/Executive of Barren County, Kentucky, or their duly authorized agents, are empowered to examine the books, papers and records of any person, firm, organization or other like or similar accommodation business required herein to file a return. The examination shall be permitted in order to determine the accuracy of any return made, or if no return was made, to determine the amount of room tax due and owing.
(C) Any transient room tax imposed by this section remaining unpaid after it becomes due shall bear interest at the rate of 10% of the amount of the unpaid tax. In addition, any person who shall fail, neglect or refuse to properly complete and file a return as required herein or pay the tax imposed herein, or any portion thereof, shall be subject to a fine of not less than $25, nor more than $100 for each offense, or imprisonment of not more than 30 days or both fine and imprisonment for each offense.
(D) All transient room tax amounts collected by the city in the 15 day payment period as provided herein shall be paid over to the Glasgow/Barren County Tourist and Convention Commission within 30 days until the budget or the current fiscal year has been paid over to the Commission. Amounts received by the city during the fiscal year, and subsequent to the funding of the full approved budget of the Commission, shall be retained by the city in a separate fund, to be utilized only for the purpose of funding subsequent years’ approved Commission budget and/or expenditure by the city and Barren County for purposes permitted by KRS 91A.350, and jointly agreed upon by the Glasgow City Council and Barren County Fiscal Court. Late payments collected by the city shall be paid over to the Commission within 30 days after receipt, subject to same provisions contained in the preceding sentence.
(1989 Code, § 36.89) (Ord. 2272, passed 2-17-1999; Am. Ord. 2296, passed 5-24-1999; Am. Ord. 2298, passed 5-24-1999; Am. Ord. 2337, passed 4-18-2000; Am. Ord. 2459, passed 6-23-2003; Am. Ord. 2022-3025, passed 12-12-2022)