§ 115.519  REGISTRATION WITH THE LOUISVILLE METRO REVENUE COMMISSION.
   (A)   Pursuant to LMCO Chapter 121, transient room taxes are to be collected and paid by the Host to the Louisville Metro Revenue Commission. Transient occupancy taxes are ultimately the responsibility of the host, but the collection and remission of all required taxes pursuant to LMCO Chapter 121 may be paid by a hosting platform on behalf of Host if the short term rental is created through a hosting platform that has an agreement with the Metro Government for collection and payment of such taxes to the Metro Revenue Commission; and
   (B)   Pursuant to LMCO Chapter 110, the Host is subject to occupational license taxes to the Louisville Metro Government.
   (C)   The Host shall register with the Louisville Metro Revenue Commission to ensure compliance with all applicable local taxes including the transient room tax and occupational license tax.
(Lou. Metro Ord. No. 217-2015, approved 1-5-2016, effective 8-1-2016; Lou. Metro Am. Ord. No. 70-2016, approved 5-27-2016; Lou. Metro Am. Ord. No. 56-2019, approved 5-8-2019) Penalty, see § 115.999