(A) The transient room taxes imposed by § 121.01 shall apply to the rent for every occupancy by transient guests who occupy one or more suites or rooms in motor courts, motels, hotels, inns or like or similar accommodations businesses for a consecutive period of 30 days or less.
(B) 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 shall pay the cumulative transient room taxes (the "taxes") imposed by § 121.01 to the Metro Revenue Commission (the "Revenue Commission") or such other agent as may be designated by the Mayor as collecting officer for the Louisville Metro Government. Said Revenue Commission is authorized to adopt appropriate regulations pertaining to the implementation and enforcement of the taxes imposed by § 121.01 and to take all appropriate actions to collect and enforce payment of the taxes.
(C) The payment of taxes imposed by § 121.01 and a monthly return on a form prescribed by the Revenue Commission shall be submitted for the monthly periods ending on the final day of each month of the calendar year, on or before the last day of the month following the month of the tax collection.
(1994 Jeff. Code, § 121.02) (Jeff. Ord. 4-1992, adopted and effective 4-14-1992; Jeff. Am. Ord. 1-1994, adopted and effective 1-4-1994; Jeff. Am. Ord. 21-2002, adopted and effective 7-9-2002; Lou. Metro Am. Ord. No. 169-2007, approved 8-27-2007)
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