(A) There is hereby created the County Tourist and Convention Commission, which Commission is established for the purpose of promoting convention and tourist activity in the county.
(B) The Commission shall be composed of seven members, who shall serve without compensation, who shall be citizens of the county and who shall be appointed by the County Judge-Executive as follows:
(1) Three Commissioners from a list of not less than six names submitted by the local County Hotel and Motel Association; or if no formal hotel or motel association is in existence within the county, then three Commissioners shall be appointed by the County Judge-Executive to represent the local hotels and motels;
(2) One Commissioner for a list of not less than two names submitted by the local Restaurant Association or Associations; if no formal local restaurant association exists within the county, then the County Judge-Executive shall appoint a commissioner to represent local restaurants;
(3) One Commissioner from a list of not less than two names submitted by the County Chamber of Commerce;
(4) Two Commissioners by the County Judge-Executive; and
(5) A Commissioner may be removed from office by the County Judge-Executive, according to the provisions of KRS 65.007.
(C) Vacancies shall be filled in the same manner that original appointments are made.
(D) The Commissioners shall be appointed for terms of three years; provided, that in making the initial appointments, the County Judge-Executive shall appoint two Commissioners for a term of three years, two Commissioners for a term of two years and three Commissioners for a term of one year.
(E) The Commission shall annually elect from its membership a Chairperson, a Secretary and a Treasurer, and may employ personnel and make contracts as are necessary to effectively carry out the purposes of KRS 91A.350, 91A.360 and 91A.390, which are adopted as a part hereof by reference. These contracts may include, but shall not be limited to, the procurement of promotional services, advertising services and other services and materials relating to the promotion of tourist and convention business; provided, contracts of the type enumerated shall be made only with persons, organizations and firms with experience and qualifications for providing promotional services and materials such as advertising firms, the Chamber of Commerce, publishers and printers.
(F) The Commission shall meet at least monthly in regular session at such publically accessible locations in the county as the Commission members shall determine. The Commission may hold such other meetings at such locations in the county as are necessary to transact its business. Special meetings may be called by the Chairperson or by written call of any two Commissioners. A majority of the membership of the Commission shall constitute a quorum for transacting business. Notice to the County Fiscal Court and the public of the time and place of the meetings shall be in conformity with applicable state statutes and county ordinances.
(G) The books of the Commission shall be audited annually in conformity with KRS 91A.360(5) and 65A.030 which are adopted as part of hereof by reference.
(H) Prior to May 1, 2014 and each year thereafter, the Commission shall annually adopt a budget conforming with the requirements established under KRS 65A.020 and submit the budget to the County Fiscal Court for approval. All monies received by the Commission shall be expended to promote tourism and convention business in accordance with the provisions stated in the budget. Within 60 days after the close of each fiscal year, the Commission shall publish in conformity with KRS Chapter 424 the location where the adopted budget, financial statements, and most recent audit or attestation engagement reports may be examined by the public.
(I) For the purpose of promoting tourism and convention business in the county, there is hereby imposed and levied a transient room tax of 3%.
(J) In accordance with KRS 91A.390(1), every person, company, corporation or other like or similar persons, groups, legal entities or organizations doing business as motor courts, motels, hotels, inns, lodges, cabins or like or similar accommodations businesses in the county shall pay on a monthly basis to the County Treasurer, a transient room tax of 3% of the gross rent charged for every occupancy of a suite, room, or rooms collected by them each month. Such tax shall be due and payable on or before the 15th day of the next month, with a return form, setting forth the aggregate amount of gross rentals charged and collected during the preceding month for each occupancy, together with such pertinent information as the County Treasurer or the commission may require.
(K) (1) Any tax imposed by this section which remains unpaid after it becomes due, as set forth herein, shall have added to it a penalty of 10% together with interest at the rate of 1% for each month of delinquency, or fraction thereof, until paid.
(2) If a business fails to make a monthly report to the County Treasurer, when no tax is owed by the business for that month, the business shall be notified by the County Treasurer and given 30 days to file the report with the County Treasurer. Failure to timely respond shall result in a fine of up to $100 per month or partial month in which the business fails to file the required reports.
(3) Each business subject to this section is directed and required to give the County Treasurer or its duly authorized representative the means, facilities, and opportunity for an examination and investigation of the records of the business for the purpose of determining if the business has complied with the reporting requirements of this section and paid the correct room tax.
(L) Any person who shall knowingly file a false or fraudulent report with the County Treasurer as required herein, shall be guilty as defined in KRS Chapter 500 et seq., and upon conviction may be fined to the fullest extent of the applicable statutes. Theft by failure to make the required disposition of the transient room tax shall be a Class A misdemeanor if the value of the unpaid transient room tax is $1,000 or less, plus a fine of $2,500 for each monthly violation. If the value of the unpaid transient room tax is over $1,000, then it is a Class D felony plus a fine of $5,000 for each monthly violation.
(M) The tax imposed by this section shall be in addition to other taxes.
(N) On or before July 1,2014, and each year thereafter, the Commission shall submit to the Department of Local Government information required by KRS 65A.020 and shall pay the annual fee due to the Department of Local Government.
(O) The Commission members, its officers, and employees shall be subject to the County Code of Ethics which governs the actions and conduct of the County Fiscal Court members and in conformity with KRS 65A.070. The Commission may establish a more stringent Code of Ethics than that adopted by County Fiscal Court and shall notify the County Fiscal Court of the action and comply with KRS 65A.070(2) by notifying the Department of Local Government.
(P) The Commission shall register with the Department for Local Government and provide such information as it may require.
(Q) The tax received by the County Treasurer shall be deposited into a separate account, unique from all other funds and revenue collected. The County Treasurer shall report to the Commission the tax amount received each month from the motor court, hotel, motel, inn, lodges, cabins or like or similar accommodation businesses in the county along with such other information that the County Treasurer has received from each business including, but not limited to, who has paid the monthly tax and the amount paid by each business as well as which businesses have reported no tax is owed. The County Treasurer shall issue a check to the Commission, along with a copy of all reports/information submitted by each business, for an amount equal to 1/12 of the Commission’s current approved budget by the third Friday of each month.
(Ord. KOC 95-450.001, passed 1-16-1996; Ord. KOC 96-920.001, passed 5-7-1996; Ord. KOC 14-450-453, passed 6-30-2014) Penalty, see § 32.99