ORDINANCE NO. _____, SERIES 2022
Title
AN ORDINANCE AMENDING CHAPTER 121 OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT CODE OF ORDINANCES REGARDING TRANSIENT ROOM TAXATION.
Body
SPONSORED BY: COUNCIL MEMBER BILL HOLLANDER
WHEREAS, Chapter 121 of the Louisville/Jefferson County Metro Government Code of Ordinances ("LMCO") pertains to the levy of transient room taxes as authorized by KRS 91A.390; and
WHEREAS, the Kentucky legislature enacted law effective January 1, 2023, through House Bill 8 amending sections of KRS 91A related to the types of occupancy subject to Transient Taxation; and
WHEREAS, the Louisville Metro Revenue Commission is the designated collector of the transient tax and associated filings for Louisville Metro; and
WHEREAS, the Legislative Council the Louisville/Jefferson County Metro Government (the "Council") desires to make these updates to Chapter 121 of the LMCO.
NOW, THEREFORE, BE IT ORDAINED BY THE LEGISLATIVE COUNCIL OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT AS FOLLOWS:
SECTION I: LMCO ? 121.01 is hereby amended to read as follows:
? 121.01 LEVY OF TAX.
(A) Pursuant to KRS 91A.390(1)(b) and KRS 91A.390(1)(b)(2), there is hereby imposed and levied a transient room tax of 3% of the rent for every occupancy of a suite, room, or rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating or in any other way arranging for the rental of the accommodations.charged by all persons, companies, corporations, or other like or similar persons, groups or organizations doing business as motor courts, motels, hotels, inns or like or similar accommodations businesses.
(1) A portion of the ...
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