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HOTELS, MOTELS AND ROOMING HOUSES
§ 116.35  DEFINITION.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   HOTEL, MOTEL, ROOMING HOUSE and BOARDING HOUSE.  These terms shall not be construed to include apartment houses, or any other facility where rental periods are usually and customarily for the period of 30 days or longer.
(Ord. 78-12, passed 12-11-78; Am. Ord. 80-01, passed 2-5-80; Am. Ord. 86-06, passed 6-10-86)
§ 116.36  PROOF OF IDENTIFICATION, REGISTRATION REQUIRED FOR ROOM RENTAL.
   No business establishment within the city shall rent rooms or sleeping space for periods of less than one month until:
   (A)   The occupant has provided proof of identification to the business establishment; and
   (B)   The occupant has registered by declaring on a card register, to be retained for not less than 90 days by the business establishment, his name and address.
(Ord. 70-09, passed 10-6-70)
§ 116.37  IMPOSITION AND ANNUAL AMOUNT OF LICENSE.
   There is enacted a license tax equal to 3% of each room charge made, incurred or collected by all hotels, motels, rooming houses and boarding houses and all other businesses furnishing lodging for transient persons and other persons for hire without the city.
(Ord. 78-12, passed 12-11-78; Am. Ord. 80-01, passed 2-5-80; Am. Ord. 86-06, passed 6-10-86; Am. Ord. 2003-005, passed 3-11-03)
§ 116.38  PAYMENT OF TAX; DUE DATE.
   The tax shall be collected and paid by the keeper of each hotel, motel, rooming house or boarding house within the city and shall be paid by such keeper to the City Clerk not later than the tenth day of the month following the calendar month within which the charge was incurred.
(Ord. 78-12, passed 12-11-78; Am. Ord. 80-01, passed 2-5-80; Am. Ord. 86-06, passed 6-10-86)  Penalty, see § 116.99
§ 116.39  PURPOSE; DISPOSITION OF TAX.
   The purpose of the tax shall be for the promotion of tourism, recreation and transient type activities and all purposes permitted under KRS 91A.350 and 91A.390.  The funds shall be collected, segregated from the general fund by either separate account of the city books or separate bank account.
(Ord. 78-12, passed 12-11-78; Am. Ord. 80-01, passed 2-5-80; Am. Ord. 86-06, passed 6-10-86)
§ 116.99  PENALTY.
   (A)   Any person who violates any provision of this chapter for which no penalty is otherwise provided shall be guilty of a misdemeanor and shall be fined up to $500.
   (B)   Any person who shall violate any provision of §§ 116.15 through 116.22 by purposely refusing to file a return, pay the tax due, or by knowingly filing a false or fraudulent return required herein shall be guilty of a misdemeanor and shall be subject to a fine of not more than $100 for each violation, imprisonment for not more than 30 days, or both. 
(Ord. 90-06, passed 3-26-90)