[Adopted 2-6-1984 by Ord. No. 39; amended in its entirety 8-3-2004 by Ord. No. 04-15 (Ch. 114 of the 1993 Code)]
[Amended 6-5-2018 by Ord. No. 18-01]
To provide funds for the operation of the Henderson Tourist Commission, there is hereby continued a transient room tax of 3% on the gross rent received for the occupancy of a suite, room or rooms charged by motor courts, motels, hotels, inns or similar businesses.
The transient room tax shall remain in force and effect perpetually from the date of its enactment unless terminated by ordinance of the Fiscal Court.
A. 
Motor courts, motels, hotels, inns or similar businesses shall collect the transient room tax and shall pay the same to the Henderson County Treasurer. Said taxes shall be paid by the collecting party no later than 30 days following the month in which said taxes were collected. Each collecting agent shall file a return in duplicate on a form provided for said purpose, along with a copy of the collecting agent's Kentucky sales tax return for the same period. For the purposes of enforcement of this tax, the Executive Director of the Henderson Tourist Commission is hereby designated as the Henderson County Transient Room Tax Administrator and is further authorized to review returns, initiate audits of collecting parties and undertake any necessary legal enforcement action.
[Amended 6-5-2018 by Ord. No. 18-01]
B. 
Failure to properly complete same and to pay said taxes within 30 days following the month during which the taxes were collected shall result in a penalty of 6% of the total tax due, plus interest at the rate of 12% per annum, and shall subject the collecting agent to such civil and criminal remedies as are available in the Kentucky Revised Statutes. In the event a civil action is filed to collect outstanding taxes, penalties and interest and attorney's fees may be assessed and recovered as costs in an amount not to exceed the judgment amount awarded for the taxes, penalties and interest, subject to proof by the attorney to the court that the award of attorney's fees is reasonable based upon the actual work performed. All payments shall be applied to any penalty and interest then to taxes owed.
[Amended 6-5-2018 by Ord. No. 18-01]
All transient room tax monies not expended by the Henderson Tourist Commission during any fiscal year shall be used to make a part of the Henderson Tourist Commission's budget for the next fiscal year.
[Amended 6-5-2018 by Ord. No. 18-01]
The Henderson Tourist Commission is subject to audit of the transient room tax funds upon the request of the Henderson County Fiscal Court.