Pursuant to KRS 91A.390, the Commission shall annually submit to the City Council a request for funds for the operations of the commission. To provide funds for the operation of the Commission, there is imposed a transient room tax of 1% percent on the rent of each occupancy of a suite, room or rooms, charged by all persons, companies, corporations, or other like or similar persons, groups or organizations during business as motor courts, motels, hotels, ins, or like or similar accommodations businesses. The transient room tax 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, fitted especially with a kitchen and usually leased as a dwelling for a minimum period of 30 days or more.
(Ord. 2011-03, passed 5-2-11)