Every person, company, corporation, or other like or similar persons, groups or organizations doing business as restaurants located in the city shall pay monthly to the City Clerk a tax of three percent (3%) of the gross retail sales collected by them during the preceding month. Such tax shall be due and payable to the City Clerk on the fifteenth (15th) day of each month, together with a return on a form furnished by or obtained from the City Clerk, setting forth the aggregate amount of gross retail sales charged and collected during the period to which the tax applies, together with such other pertinent information as the City Clerk may require. All moneys collected from the tax authorized by this chapter shall be turned over to the City of Grayson Tourist and Convention Commission, as provided by KRS 91A.350 to 91A.390.
(Ord. 02-17, passed 8-31-17)