(A) (1) The commission shall annually submit a budget and request for funds for the operation of the commission to the Lawrenceburg City Council and to the Anderson County Fiscal Court.
(a) The annual budget shall be submitted no later than the first day of May of each year.
(b) The first line-item of each annual budget proposed by the commission shall be an expenditure sufficient to cover all expenses anticipated to be incurred relative to the annual audit.
(c) The proposed annual budget shall be acted upon by both the City Council and Fiscal Court, either through approval or amendment, before the thirtieth day of June of each year.
(d) In the event that any proposed annual budget is not acted upon by the City Council and the Fiscal Court before the June 30th date described above, the commission budget approved for the preceding year shall be automatically reinstated and the commission may operate under the terms of such budget until further action of the City Council and Fiscal Court.
(2) The Lawrenceburg City Council and Anderson County Fiscal Court shall include the commission in the annual budget of each entity and shall provide funds for the operation of the commission by imposing a three percent (3%) transient room tax on the rent for every occupancy of a suite, room, or rooms, charged by all persons, companies, corporations, or other like or similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns, bed and breakfasts, or like or similar accommodations businesses.
(a) The collection and enforcement of the transient room tax from all persons or entities subject thereto, and who are located within the incorporated boundaries of the city, shall be the sole responsibility of the city.
(b) The collection and enforcement of the transient room tax from all persons or entities subject thereto, and who are located outside the incorporated boundaries of the city, shall be the sole responsibility of the County of Anderson.
(3) Transient room taxes shall not apply to the rental or leasing of an apartment supplied by an individual or business that regularly holds itself out as exclusively providing apartments. Apartment means a room or set of rooms, in an apartment building, fitted especially with a kitchen and usually leased as a dwelling for a minimum period of thirty (30) days or more.
(B) All moneys collected pursuant to this section and KRS 91A.400 shall be collected on a monthly basis and shall be maintained in an account separate and unique from all other funds and revenues collected, and shall be considered tax revenue for the purposes of KRS 68.100 and KRS 92.330.
(C) A portion of the money collected from the imposition of this tax, as determined by the tax levying body, upon the advice and consent of the tourist and convention commission, may be used to finance the cost of acquisition, construction, operation, and maintenance of facilities useful in the attraction and promotion of tourist and convention business, including projects described in KRS 154.30-050(2)(a). The balance of the money collected from the imposition of this tax shall be used for the purposes set forth in KRS 91A.350. Proceeds of the tax shall not be used as a subsidy in any form to any hotel, motel, or restaurant, except as provided in KRS 154.30-050(2)(a)3.c. Money not expended by the commission during any fiscal year shall be used to make up a part of the commission's budget for its next fiscal year.
(D) The transient room tax collecting and enforcement entity as described in divisions (A)(2)(a) and (b) above, or an agent or employee designated in writing by the such entity is authorized to examine the books, papers and records of any person, firm, organization or other like or similar accommodation business required herein to file a return. Said examination shall be permitted in order to determine the accuracy of any return made, or if no return was made to determine the amount of room tax due and owing.
(E) All transient rooms taxes collected by Anderson County pursuant to division (A)(2)(b) above, shall be paid over to the commission for deposit into such account as is described in division (B) above, within thirty (30) days of collection.
(1) All transient rooms taxes collected by the city pursuant to this section and division (A)(2)(a) above, shall be paid over to the commission for deposit into such account as is described in division (B) above, within thirty (30) days of collection.
(2) All transient rooms taxes collected by the state government, or any agency thereof, and which are at any time transferred either to the government of city or the County of Anderson, shall be in turn transferred to the commission by the receiving city or county government, for deposit into such account as is described in division (B) above, within thirty (30) days of collection.
(F) The commission, with the approval of the tax levying body, may borrow money to pay its obligations that cannot be paid at maturity out of current revenue from the transient room tax, but shall not borrow a sum greater than can be repaid out of the revenue anticipated from the transient room tax during the year the money is borrowed. The commission may pledge its securities for the repayment of any sum borrowed.
(G) The city and/or the Anderson County Fiscal Court are authorized and empowered to issue revenue bonds pursuant to KRS Chapter 58 for public projects. Bonds issued for the purposes of KRS 91A.350 to 91A.390, may be used to pay any cost for the acquisition of real estate, the construction of buildings and appurtenances, the preparation of plans and specifications, and legal and other services incidental to the project or to the issuance of the bonds. The payment of the bonds, with interest, may be secured by a pledge of and a first lien on all of the receipts and revenue derived, or to be derived, from the rental or operation of the property involved. Bond and interest obligations issued pursuant to this section shall not constitute an indebtedness of the county, consolidated local government, or city. All bonds sold under the authority of this section shall be subject to competitive bidding as provided by law, and shall bear interest at a rate not to exceed that established for bonds issued for public projects under KRS Chapter 58.
(H) This chapter shall be severable. If any sentence, clause, section or portion of this chapter or the application thereof to any particular set of facts is for any person found to be unconstitutional or invalid, said sentence, clause, section or portions shall be severed, and such unconstitutional or invalidity shall not affect or repeal an of the remaining provisions, sentences, clauses, or portions of this chapter.
(I) Penalty.
(1) Any transient room tax imposed by this chapter remaining unpaid after it becomes due shall bear interest at the rate of twelve percent (12%) per annum of the amount of the unpaid tax payable and added to the principal amount when paid.
(2) If said account remains unpaid sixty (60) days after its due date, the Tourist Commission may seek enforcement and collection through the Office of the Anderson County Attorney.
(3) Any owner, manager, corporate officer, director, or agent in charge of any facility subject to this chapter is deemed responsible for seeing that said monies are paid to the Tourist Commission. Sixty (60) days delinquency on the part of any establishment charged with collecting and paying this tax shall be prima facie evidence of willful intent not to pay same.
(4) Upon conviction for willful intent not to pay said tax, any person mentioned in division (A)(3) above shall be guilty of a Class B misdemeanor as defined in KRS Chapter 500, et seq., and upon conviction may be fined not more than two-hundred fifty dollars ($250.00) or sentenced to imprisonment in the County Jail for not more than ninety (90) days months in said jail, or both fine and imprisonment may be levied. Each day's continued violation shall constitute a separate violation.
(Ord. 2015-009, passed 12-14-15)