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(A) Persons or entities doing business in the city that are delinquent on occupational license taxes due as a result of income earned by the business, occupational taxes withheld from its employees, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf of the city through the administration of the city’s zoning and development regulations.
(B) Individuals not doing business that are delinquent on property taxes or other obligation to the city are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf on the city through the administration of the city’s zoning and development regulations.
(C) Individuals not doing business that are delinquent on property taxes or other obligation to the city and persons or entities licensed by the city to do business in the city that owe delinquent occupational license taxes due as a result of income earned by the business, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, shall be notified in writing that the delinquency must be satisfied within 30 days of the date of the notice.
(D) Individuals, persons or entities receiving the written notice required in division (C), above, that do not satisfy the delinquent obligation within the period specified in the notice shall be disqualified for city licenses, permits and approvals as set out in divisions (A) and (B), above, and be ineligible for the renewal of any current city license, such as business license, until the delinquency is satisfied.
(E) Doing business in the city without a current business license will subject the business to all sanctions provided in the city’s occupational license ordinance.
(Ord. 03-2012, passed 2-21-2012)
Cross-reference:
General licensing provisions for occupational licenses, see § 34.24
TRANSIENT ROOM TAX
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMISSION, also known as THE BUREAU. The Hopkinsville-Christian County Convention and Visitor's Bureau established by City of Hopkinsville Ord. 3-84 and renamed pursuant to Ord. 32-99, and Christian County Ord. 84-6 and renamed pursuant to Ord. 99-3.
TAX. The transient room tax levied and imposed by this subchapter as authorized by KRS 91A.390.
TAXPAYER. Any person, firm, partnership or corporation (including governmental entities and agencies) who are required by this subchapter to collect and remit the tax or upon whom the tax is levied and imposed.
(Ord. 6-84, passed 5-15-1984)
(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)
(A) The transient room tax and the special transient room tax shall be paid monthly by the taxpayers to the Chief Financial Officer of the City of Hopkinsville on or before the due date herein described as the last day of the following month or, if the date is a Saturday, Sunday or legal holiday, on or before the next succeeding day which is not a Saturday, Sunday or legal holiday. Each monthly payment shall be the total of the transient room tax and the special transient room tax due from the taxpayer based on rentals for the immediately preceding calendar month. The remittance of the transient room tax and the special transient room tax shall be accompanied by a report. The report shall contain such information as the Chief Financial Officer of the City of Hopkinsville determines is necessary to ensure proper enforcement of the transient room tax and the special transient room tax. The form shall be prescribed by the Chief Financial Officer of the City of Hopkinsville, and shall be signed and certified as correct by or on behalf of the taxpayer. All of the 3% transient room tax collected by the Chief Financial Officer of the City of Hopkinsville shall be paid out to the Commission, also known as the Bureau, within 25 days after the due date. Late payments collected by the Chief Financial Officer of the City of Hopkinsville shall be paid out within 15 days after receipt.
(B) All of the 1% special transient room tax collected by the Chief Financial Officer of the City of Hopkinsville shall be paid out to the Hopkinsville-Christian County Conference Center Corporation within 25 days after the due date. Late payments collected by the Chief Financial Officer of the City of Hopkinsville shall be paid out within 15 days after receipt.
(C) The information contained in the report shall be confidential. However, the information contained in all reports received by the Chief Financial Officer of the City of Hopkinsville may be set down separately in statistical form, which statistical compilation shall not be confidential so long as it contains no information by means of which it would be possible to determine the gross receipts or other business information for an individual taxpayer. The statistical report may list the names of all taxpayers as a group, if there are more than three such taxpayers in the group.
(Ord. 6-84, passed 5-15-1984; Ord. 8-92, passed 2-4-1992; Ord. 10-2000, passed 9-5-2000; Ord. 12-2002, passed 5-21-2002) Penalty, see § 34.99
If a taxpayer fails to file the quarterly report when due or to make the quarterly remittance of the transient room tax or special transient room tax when due, then the Chief Financial Officer of the City of Hopkinsville in his or her discretion may require the taxpayer to make weekly reports and weekly remittances of the transient room tax and special transient room tax. The taxpayer shall continue to make such weekly reports and weekly remittances of the transient room tax and special transient room tax until the Chief Financial Officer of the City of Hopkinsville is reasonably satisfied that there will be no further delinquency in the filing of a quarterly report and the quarterly remittance of the transient room tax and special transient room tax. When weekly reports and remittances of the transient room tax and special transient room tax are required by the Chief Financial Officer of the City of Hopkinsville, they shall be due on Thursday of each week for the immediately preceding week ending on and including Saturday.
(Ord. 6-84, passed 5-15-1984; Ord. 10-2000, passed 9-5-2000)
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