(A) The transient room taxes imposed by § 121.01 shall apply to the rent for every occupancy by transient guests who occupy one or more suites, room or rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel motel, inn, tourist camp, tourist cabin, campground, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilities the rental of the accommodations by brokering, coordinating or in any other way arranging for the rental of the accommodations for a consecutive period of 30 days or less.
(B) All persons, companies, corporations or other like or similar persons, groups or organizations doing business as any hotel, motel, inn, tourist camp, tourist campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilities the rental of accommodations by brokering, coordinating, or in any way arranging for the rental of accommodations shall pay the cumulative transient room taxes (the “taxes”) imposed by § 121.01 to the Metro Revenue Commission (the “Revenue Commission”) or such other agent as may be designated by the Mayor as collecting officer for the Louisville Metro Government. Said Revenue Commission is authorized to adopt appropriate regulations pertaining to the implementation and enforcement of the taxes imposed by § 121.01 and to take all appropriate actions to collect and enforce payment of the taxes.
(C) The payment of taxes imposed by § 121.01 and a monthly return on a form prescribed by the Revenue Commission shall be submitted for the monthly periods ending on the final day of each month of the calendar year, on or before the last day of the month following the month of the tax collection. For purposes of facilitating the administration of this tax, the Revenue Commission may require any tax return, report or statement to be electronically filed.
(1994 Jeff. Code, § 121.02) (Jeff. Ord. 4-1992, adopted and effective 4-14-1992; Jeff. Am. Ord. 1-1994, adopted and effective 1-4-1994; Jeff. Am. Ord. 21-2002, adopted and effective 7-9-2002; Lou. Metro Am. Ord. No. 169-2007, approved 8-27-2007; Lou. Metro Am. Ord. No. 175-2022, approved 12-7-2022, effective 1-1-2023)