There is hereby imposed and levied a special transient room tax of one percent of the rent for every occupancy of a suite, room, 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 in Boone, Campbell and Kenton Counties, Kentucky, and every such person, companies, corporations or like or similar persons, groups or organizations (the taxpayer) shall pay said tax monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission (Treasurer) all of the taxes herein imposed upon the rent charged during each calendar month. The Treasurer shall have the responsibility of collecting the tax imposed by this subchapter.
(Ord. 225.02, passed 3-28-95; Am. Ord. 225.77, passed 7-11-17; Am. Ord. 226.09, passed 1-10-23)