§ 40.10  IMPOSITION OF TRANSIENT ROOM TAX; COLLECTION PROCEDURES; EXCEPTIONS.
   (A)   For the purpose of operating the Tourist and Convention Commission and to finance the operation and maintenance of the Tourist Center there is hereby imposed and levied on every person, company, corporation, or other like or similar persons, groups or organizations doing business as motor courts, motels, hotels, inns or like businesses in the city, a transient room tax of 3% of the gross rent for every occupancy of a suite, room or rooms charged and collected.  Said tax shall be paid monthly to the Department of Finance no later than 20 days after the last day of the month, together with a return on a form furnished by the Finance Department setting forth the aggregate amount of gross rentals charged and collected during the occupancy to which the transient room tax applies.
   (B)   Any tax imposed by this subchapter which shall remain unpaid after it becomes due, as set forth herein, shall have added to it a penalty of 10%, together with interest at the rate of 1% for each month of delinquency or fraction thereof, until paid.
   (C)   The tax imposed by this subchapter shall be in addition to other general taxes, occupational or business license tax.
   (D)   The Finance Director for the city and/or his duly authorized agents are hereby empowered to examine the books, papers and records of any person, firm, organization or other like or similar accommodation business required herein to file a return.  Said examination shall be permitted in order to determine the accuracy of any return made, or if no return was made, to determine the amount of room tax due and owing.
   (E)   The tax imposed by this subchapter shall not apply to rentals paid on occupancies of more than 30 consecutive days.
(Ord. 86-22, passed 6-24-86; Am. Ord. 16-25, passed 8-23-16)  Penalty, see § 40.99
Statutory reference:
   Authority for transient room tax, see KRS 91A.390