Laserfiche WebLink
Sec. 3.22.010. General; legislative intent. <br /> <br /> This chapter shall be known and cited as the "City of Louisville Lodging <br />Tax Code." The city council intends that every person who, for consideration, <br />leases or rents any hotel room, apartment hotel room, motel room, lodging house <br />room, motor hotel room, guesthouse room, guest ranch room, extended stay <br />lodging room or similar accommodation (collectively "lodging") located in the <br />city shall pay, and every person who furnishes for lease or rental any such lodging <br />shall collect, the tax imposed by this chapter. <br /> <br />Sec. 3.22.020. Definitions. <br /> <br /> A. For purposes of this chapter, the following words shall have <br />following meanings: <br /> <br />Lodging mean hotel rooms, apartment hotel rooms, motel rooms, <br />lodging house rooms, motor hotel rooms, guesthouse rooms, guest <br />ranch rooms, extended stay lodging rooms or other similar <br />accommodations that are rented to persons for a period of less than <br />(1) month or thirty (30) consecutive days, but shall not include <br />rentals under a written agreement for occupancy for a period of at <br />least one (1) month or thirty (30) days. <br /> <br />Sale means the furnishing for consideration by any person of <br />lodging within the City. <br /> <br />o <br /> <br />Tax means the tax payable by the taxpayer or the aggregate amount <br />of taxes to be collected and remitted to the city by the vendor <br />during the period for which the vendor is required to collect and <br />remit the tax upon lodging under this chapter. <br /> <br />Taxpayer means the person obligated to pay the tax under the <br />terms of this chapter. <br /> <br />o <br /> <br />Vendor means a person furnishing lodging for consideration within <br />the city. <br /> <br /> B. Words and phraSes not otherwise defined herein shall have the <br />meanings set forth in Sec. 3.20.020, as it currently exists or may hereafter be <br />amended, and such definitions are incorporated herein by reference. <br /> <br />Sec. 3.22.030. Imposition and rate of tax. <br /> <br /> On and after January 1, 2003, there is levied and shall be paid and <br />collected an excise tax of three percent (3.0%) on the purchase price paid or <br /> <br /> <br />