(A) All persons engaged in the rental of motor vehicles for periods of 30 days or less and whose gross receipts generated from the rental of motor vehicles exceed 75% of their total gross receipts generated in the county shall be obligated to pay to the County Tax Administrator 3% of the gross rental charges which are subject to this levy.
(B) Any license fee levied pursuant to KRS Chapter 68 and as covered in this chapter shall be collected by the retailer from the rental of motor vehicles; provided, however, the retailer shall have the responsibility to report and pay the license fees to the county.
(C) Receipts from rental of motor vehicles shall not be included in the gross rental charges on which the license fee is based if:
(1) The declared gross weight of the motor vehicle exceeds 11,000 pounds;
(2) The rental is part of the services provided by a funeral director for a funeral; or
(3) The rental is exempted from the state sales and use pursuant to KRS 139.470.
(Ord. 94-3, passed 8-8-1994; Ord. 2009-6, passed 6-24-2009)