§ 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