(A) There is hereby imposed on and after July 1, 1984, a transient room tax of 3% of the rent for every occupancy of a suite, room or 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. At the option of the taxpayer, the tax may be added to the rent. Whether or not the tax is added to the rent, it shall be the property of the city, and the Commission, also known as the Bureau, from and after the time the rent is collected. The purpose for which this tax is imposed and levied is to provide funds for the lawful operations of the Commission, also known as the Bureau.
(B) In addition to the above 3%, effective September 1, 2000, a special transient room tax of 1% is hereby imposed and levied on the rate, rent and other charge for the occupancy of a suite, room or rooms, cabins, lodgings, campsites, or other accommodations let or rented 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. This additional 1% transient room tax is levied for the sole purpose of meeting the operating expenses of the Hopkinsville-Christian County Conference Center.
(C) 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. 6-84, passed 5-15-1984; Ord. 10-2000, passed 9-5-2000; Ord. 25-2022, passed 11-15-2022)