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2009 Kentucky Revised Statutes
CHAPTER 153 THE ARTS -- STATE ZOO
153.440 Levy of additional transient room tax by county containing city of the first class or consolidated local government.

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153.440 Levy of additional transient room tax by county containing city of the first class or consolidated local government. In addition to the three percent (3%) transient room tax authorized by KRS 91A.390, <br>fiscal courts in counties containing cities of the first class or consolidated local <br>governments may levy an additional transient room tax not to exceed one percent (1%) of <br>the rent for every occupancy of a suite, room, or rooms, charged by all persons, <br>companies, corporations, or other like or similar persons, groups, or organizations doing <br>business as motor courts, motels, hotels, inns, or like or similar accommodations' <br>businesses. All moneys collected from the tax authorized by this section shall be turned <br>over to the Kentucky Center for the Arts Corporation and shall be used to defray <br>operating costs of the Kentucky Center for the Arts. Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 346, sec. 173, effective July 15, 2002. -- Created 1980 Ky. Acts ch. 382, sec. 5, effective April 9, 1980.

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