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(A) All ad valorem taxes on motor vehicles and watercraft shall be assessed under a centralized tax system, and collected by the Hart County Clerk in accordance with KRS 132.287 and KRS 134.800.
(B) Ad valorem taxes on motor vehicles shall become due and delinquent as set forth in KRS 134.810 and any such taxes not paid by the date when they become delinquent shall be subject to the penalty and interest specified in KRS 134.810.
(Am. Ord. 010-87, passed 10-5-87; Am. Ord. 007-90, passed 10-1-90; Am. Ord. 006, passed 10-4-93; Am. Ord. 008-94, passed 10-5-94; Am. Ord. 005-95, passed 10-4-95; Am. Ord. 009, passed 10-7-96)
All monies collected from the taxes levied in this chapter shall be paid into the General Fund of the city to be used for the payment of proper expenditures as determined by the City Council.
(Ord. 3-1984, passed 10-4-84; Am. Ord. 010-87, passed 10-5-87; Am. Ord. 006-90, passed 10-1-90; Am. Ord. 007-90, passed 10-1-90; Am. Ord. 005, passed - -93; Am. Ord. 006, passed 10-4-93; Am. Ord. 007-94, passed 10-5-94; Am. Ord. 004-95, passed 10-4-95; Am. Ord. 007, passed 10-7-96; Am. Ord. 008, passed 10-7-96; Am. Ord. 009, passed 10-7-96; Am. Ord. 2018-13, passed 10-3-18; Am. Ord. 2019-4, passed 10-14-19)
(A) There is hereby imposed on all “financial institutions,” as defined in KRS Chapter 136, located within the corporate limits of the city for the 1996 tax year and all subsequent years, a franchise tax at the rate of two cents for each one hundred dollars in deposits or 0.020% of all deposits as defined in KRS Chapter 136, maintained by such financial institutions.
(B) The city will issue tax bills to financial institutions no later than December 1 of each year. Payment of the tax shall be due with a 2% discount by December 31 of each year, or without discount by January 31 of each year.
(C) The city shall have a lien for taxes upon any and all property subject to the tax imposed by these sections, which lien shall be superior to all encumbrances prior or subsequent.
(D) All taxes due in accordance with these sections which are not paid before January 31, shall be deemed delinquent and shall be subject to a penalty of 12% and shall bear interest at the rate of 12% per annum.
(Ord. 007-96, passed 10-7-96)
(A) Definitions. For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
“RESTAURANT.” A facility which serves to the public food and beverages, either of which requires on-site preparation or heating.
(B) Levy of tax. Pursuant to KRS 91A.400, there is levied upon the retail sale of all food and beverages by restaurants in the city, a tax of 3% of the gross amount of such sales. This money shall be considered tax revenue. The purpose of this restaurant tax shall be to provide funding for the City of Munford Tourism and Convention Commission (TCC) and it shall be expended only for this purpose (KRS 68.100 and KRS 92.330).
(C) Due date. On or before the 20th day of each calendar month, each restaurant operator shall report to the City Clerk on a form prescribed by the city, the gross sales of that restaurant from food and beverages for the preceding calendar month by computing 3% of its gross sales from food and beverages, and the operator shall remit with the form the tax due to the city. Any taxes collected in excess of the computation herein shall be retained by the restaurant operator as a collection fee. All money collected from this restaurant tax must be kept in a separate account from which the city shall turn over all money collected to the TCC.
(D) Delinquency. For each day the report and tax, or either, is past due, there shall be added a penalty of 1% of the tax due. In addition, applicable city licenses to include a city occupational license shall be deemed suspended with the same effect as if no license was in place. No further rights to operate will be permitted until the status changes from past due to cured. Title XI: Business Regulations of the City Code of Ordinances shall govern cases where the past-due restaurant operator continues to operate notwithstanding being in a suspended status.
(E) Audit.
(1) The City Clerk shall have the right, on behalf of the city, to audit the books and records of any taxpayer or restaurant operator under this section to determine if there have been complete and accurate reporting of gross receipts, and to determine if a proper and accurate payment of the taxes due has been made. The City Clerk may use the services of an accounting professional to perform the audit or assist in the performance of the audit.
(2) The City Clerk shall notify the taxpayer in writing, at the address shown on the application for a city occupational license, at least three calendar days in advance that an audit is to be conducted on the premises of the taxpayer, the date and time the audit is to commence, and the documents and records that shall be made available by the taxpayer to perform the audit.
(F) (1) On or about the 10th day of each calendar month, the City Clerk shall transfer to the Tourism and Convention Commission all monies collected from the restaurant tax for the previous month. The Tourism and Convention Commission in turn will pay the city a fee of $500 to be deposited to the General Fund of the city to compensate the city for collection expenses.
(2) The Tourism and Convention Commission shall only expend the money transferred to it within the guidelines of the Kentucky Revised Statutes.
(Ord. 003-01, passed 4-2-01; Am. Ord. 01-010, passed 3-1-10; Am. Ord. 2018-009, passed 6-7-18)
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Cross-reference:
Business licenses, see Ch. 110
Tourism and Convention Commission, see §§ 35.35 et seq.
(A) Pursuant to KRS 91A.390(1) the city levies a transient room tax for the purpose of providing funding for the City of Munfordville Tourist and Convention Commission (TCC) and the revenue to be expended solely for this purpose. The tax rate shall be 3% 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, or like or similar accommodations businesses as follow.
(B) In accordance with a decision of the Kentucky Court of Appeals in 2011, transient room taxes shall not apply to online travel companies.
(C) 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. KRS 91A.390(1)(d).
(D) Enforcement of the tax measure enacted pursuant to this section and the collection of the proceeds of this tax measure on a monthly basis shall be performed in the same manner as done for the enforcement and collection provisions in § 37.07(C), (D), (E) and (F) of the city's restaurant tax, all of which material is incorporated by reference and a copy accompanying this adopting ordinance.
(E) All monies collected pursuant to this section and KRS 91A.400 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.
(F) A portion of the money collected from the imposition of this tax, as determined by the city, 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, and in particular for “creating and promoting convention and tourist activities and facilities.”
(G) 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.
(H) Money not expended by the TCC during any fiscal year shall be used to make up a part of the TCC’s budget for its next fiscal year.
(Ord. 2018-010, passed 6-7-18)