(A) A tax is hereby imposed upon all persons, companies or corporations doing business within Pike County, Kentucky as motor courts, motels, hotels, inns or like or similar accommodation businesses at the rate of one percent (1%) of gross receipts derived from the rental and occupancy of suite, room or rooms.
(B) The tax herein imposed shall be used solely for the purpose of meeting the operating expense of the Eastern Kentucky Exposition Center.
(C) The tax herein imposed may be collected by the owner or operator of the business from the occupant.
(D) For the purpose of proper administration of this subchapter, it shall be presumed that all gross receipts derived from the rental of suites, room or rooms within motor courts, motels, hotels, inns or like or similar accommodation businesses are subject to the tax until the contrary is established.
(E) The owner or operator of motor courts, motels, hotels, inns or like or similar accommodation businesses shall file on a quarterly basis with the Eastern Kentucky Exposition Center Corporation on forms to be provided by the Corporation appropriate reports setting out gross receipts for rental of suites, room or rooms for the prior quarter and shall pay to the Treasurer of the Corporation the tax imposed thereon. The report and payment shall be made and paid no later than the twentieth day of the month following the end of the taxing quarter.
(F) Any person, company or corporation who is required to file a report, who furnishes a false or fraudulent report or who fails to furnish such a report shall be subject to a civil penalty of one hundred dollars ($100.00).
(G) Any person, company or corporation who fails to pay the tax imposed herein within the time prescribed shall be assessed a civil penalty of ten percent (10%) of the tax due. All delinquent taxes shall bear interest at the rate of one and one-half percent (1.5%) per month until paid.
(H) The city shall be entitled to a lien upon any property owned or leased by any person, company or corporation who is delinquent for a period of thirty (30) days in the payment of the tax due hereunder by filing a notice of lien with the Pike County Clerk’s Office. The city shall be entitled to recover all of its costs and expenses including attorney fees incurred in connection with the collection of any delinquent taxes.
(I) Nothing herein shall affect the three percent (3%) transient room tax set forth in § 35.25.
(J) The city may revoke, suspend or non-renew the liquor license issued by the ABC Administrator of any hotel, motel, inn or motor court which is delinquent in the payment of the tax due hereunder after thirty (30) days.
(KRS 91A.390)
(Ord. 0-98-025, passed 12-28-98; Am. Ord. 0-2011-018, passed 6-13-11)