(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