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(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)
Any transient room tax and/or special transient room taxes which are not paid by the date they are due shall be subject to a penalty of 10% of the amount then due; and the total of the taxes and penalty shall bear interest at the rate of 8% per annum from the first day of the month in which the taxes were due until paid (or, in the case of the taxpayer required to make weekly tax remittances, from the first day of the week in which the taxes were due until paid).
(Ord. 3-84, passed 3-20-1984; Ord. 10-2000, passed 9-5-2000)
UNIFORM FINANCIAL REPORTING
(A) The City Administrative Officer, or in his or her absence, the City Clerk, is hereby designated to be responsible for annually completing the Uniform Financial Information Report and submitting it to the Department of Local Government as required in KRS 65.905.
(B) If the City Administrative Officer or the City Clerk is unable to complete the report, then they shall formally designate another representative for the city no later than January 1 of each year. The designated representative shall comply with all statutory provisions with completing the report.
(Ord. 1-92, passed 1-21-1992; Am. Ord. 06-2010, passed 3-16-2010)
(A) Any taxpayer who fails to timely file the report required by § 34.34 shall be subject to the same penalty for a Class A Misdemeanor as provided in the Kentucky Penal Code (KRS Chapter 500 et seq.).
(B) The failure to make timely remittance and payment of the tax to the treasurer of the Commission is, and shall be considered to be, a theft by failure to make required disposition of property as proscribed by KRS 514.070.
(Ord. 3-84, passed 3-20-1984)