CHAPTER 67:  TRANSIENT ROOM TAX
Section
   67.001   Purpose; imposition of tax
   67.002   Tax due
   67.003   Exemptions
   67.004   Supplemental tax
 
   67.999   Penalty
§ 67.001  PURPOSE; IMPOSITION OF TAX
   For the purpose of operation of the Paris-Bourbon County Recreation, Tourist, and Convention Commission, and to finance the cost of acquisition, construction, operation, and maintenance of facilities useful in the attraction and promotion of tourist and convention business, thereby is hereby imposed and levied a transient room tax of three percent (3%).
(Ord. 92-20, passed 9-10-92)
______________
Cross reference:
   Joint Recreation, Tourist, and Convention Commission, see § 22.100 - 22.102
§ 67.002  TAX DUE
   (A)   On and after September 1, 1992, every person, company, corporation, or other like or similar persons, groups, or organizations doing business as motor courts, motels, hotels, lodges, inns, or like or similar business in the city and Bourbon County shall pay quarterly into the City Treasury for periods ending June 30, September 30, December 31, and March 31 of each year, a transient room tax of three percent (3%) of the gross rent for every occupancy of a suite, room, or rooms charged and collected by them during the quarterly periods.
   (B)   The tax shall be due and payable to the City Clerk/Treasurer on or before the last day of the month next following the last day of each such quarterly period, together with a return on a form furnished by or obtained from the City Clerk/Treasurer setting forth an aggregate amount of gross rentals charged and collected during the preceding quarter for every occupancy to which the transient room tax applies, together with such other pertinent information as the City Clerk/Treasurer may require.
(Ord. 92-20, passed 9-10-92)
______________
Cross reference:
   Penalty for violation, see § 67.999
§ 67.003  EXEMPTIONS
   The tax imposed by this chapter shall not apply to rentals paid on occupancies of ninety (90) consecutive days or longer.
(Ord. 92-20, passed 9-10-92)
§ 67.004  SUPPLEMENTAL TAX
   The tax imposed by this chapter shall be in addition to other general taxes and the occupational or business license tax.
(Ord. 92-20, passed 9-10-92)
______________
Cross reference:
   Occupational licenses, see Ch. 60
§ 67.999  PENALTY
   (A)   Any tax imposed by this chapter which shall remain unpaid after it becomes due, pursuant to § 67.002, shall have added to it a penalty of ten percent (10%), together with interest at the rate of one-half of one percent (1/2%) for each month of delinquency, or fraction thereof, until paid.
   (B)   Any person who shall knowingly file a false or fraudulent return required by § 67.002 shall, upon conviction, be fined not more than one hundred dollars ($100.00) or imprisoned for not more than thirty (30) days, or both such fine and imprisonment.
(Ord. 92-20, passed 9-10-92)