(A) Pursuant to § 35.25, transient room taxes are to be collected and paid by the host to the city pursuant to this code. Transient occupancy taxes are ultimately the responsibility of the host, but the collection and remission of all required taxes pursuant to Chapter 35 may be paid by a hosting platform on behalf of host if the short-term rental is created through a hosting platform that has an agreement with the City of Pikeville for collection and payment of such taxes to the city;
(B) Pursuant to Chapter 115, the host is subject to occupational license taxes to the City of Pikeville; and
(C) The host shall register with the Tax Department of the City of Pikeville to ensure compliance with all applicable local taxes including the transient room tax and occupational license tax.
(Ord. O-2020-02, passed 3-23-20)