{"version":"1.0","provider_name":"The News Journal","provider_url":"https:\/\/qa.thenewsjournal.net","title":"Legal Notices for 2\/19\/14 &ndash; The News Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"axzL8YB9a7\"><a href=\"https:\/\/qa.thenewsjournal.net\/legal-notices-for-2-19-14\/\">Legal Notices for 2\/19\/14<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/qa.thenewsjournal.net\/legal-notices-for-2-19-14\/embed\/#?secret=axzL8YB9a7\" width=\"600\" height=\"338\" title=\"&#8220;Legal Notices for 2\/19\/14&#8221; &#8212; The News Journal\" data-secret=\"axzL8YB9a7\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! 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The public is invited to attend the meeting and make comments to the Commission regarding the proposed apartment building. HON. GRETA S. PRICE, &nbsp;WILLIAMSBURG CITY&nbsp;ATTORNEY PO BOX 848,&nbsp;WILLIAMSBURG KY&nbsp;40769; 606-546-2780 &nbsp; &nbsp; CITY OF WILLIAMSBURG, KENTUCKY ORDINANCE NO.&nbsp; 14-001 AN ORDINANCE RELATING TO AMENDMENT OF THE UNNUMBERED ORDINANCE DATED APRIL 3, 1989 RELATING TO THE FINANCE AND COST OF ACQUISITION, CONSTRUCTION, OPERATION AND MAINTENANCE OF FACILITIES USEFUL IN THE ATTRACTION AND PROMOTION OF TOURIST AND CONVENTION BUSINESS IN THE CITY OF WILLIAMSBURG, KENTUCKY.&nbsp; (RESTAURANT TAX) WHEREAS, the City Council has experienced the need for continued funding for the promotion of recreational, convention and tourist activity within and around the City of Williamsburg; and WHEREAS, the city has a Tourist and Convention Commission for the promotion of these activities within the City of Williamsburg, known as the Williamsburg Tourism and Convention Commission; and WHEREAS, KRS 91A.400 authorizes the imposition of a 3% special tax on the gross retail sales of restaurants doing business within the City of Williamsburg, Kentucky for the funding of the Recreation, Tourism and Convention Commission; BE IT HEREBY ORDAINED by the Council of the City of Williamsburg, Kentucky, as follows:&nbsp;&nbsp; SECTION 1:&nbsp; For the purpose of operation of the Williamsburg Tourism and to finance the cost of acquisition, construction, operation and maintenance of facilities useful in the attraction and promotion of tourist and convention business, including the city park system, there is hereby imposed and levied a special tax of 3% of the gross retail sales of restaurants doing business within the city. SECTION 2:&nbsp; As used in this ordinance, Restaurant means: any fixed or mobile commercial establishment that engages in the preparation and serving of ready-to-eat foods in portions to the consumer, including, but not limited to: restaurants; coffee shops; bakery; cafeterias; short order cafes; luncheonettes; concession stands; grills; tearooms; sandwich shops; soda fountains; taverns; bars; cocktail lounges; nightclubs; roadside stands; street vendors; catering; commissaries; or similar places in which food is prepared for sale for consumption on the premises or elsewhere.&nbsp; It does not include school operated cafeterias, churches and other non-profit organizations.&nbsp; Also excluded are Old Fashioned Trading Days and other non-profit community events, food vending machines, establishments serving beverages only in single service or original containers or retail food markets which only cut, slice and prepare cold-cut sandwiches for individual consumption.&nbsp; School cafeterias and any other non-profit organizations food service operated by an independent company will be taxable.&nbsp; However; this special tax shall not be assessed on any meal obtained using a resident student semester meal plan included as a part of room and board fees.&nbsp; (Excluded:&nbsp; alcoholic drinks that are subject to a regulatory fee under KRS 111.17.) SECTION 3: Temporary food stands, booths, street concessions and similar type operations, whether operated by non-profit corporations or not, when food is prepared and sold for immediate consumption, are not exempt from this tax. SECTION 4: On and after September 1, 1998, every person, company, corporation or other like, or similar persons, groups or organizations doing business as restaurants located in the city shall pay monthly to the City Clerk a tax of 3% of the gross retail sales collected by them during the preceding month.&nbsp; Such tax shall be due and payable to the City Treasurer twenty (20) days after the last day of each month, together with a return on a form furnished by or obtained from the City Clerk, setting forth and aggregate amount of gross retail sales charged and collected during the period to which the tax applies, together with such other pertinent information as the Treasurer may require.&nbsp; Restaurants would begin collecting September 1, 1998, and make the first payment before October 1, 1998. SECTION 5:&nbsp; Any tax imposed by this ordinance which shall remain unpaid after it becomes due, as set forth herein, shall have added to it a penalty of 10%, together with interest at the rate of 6% against the total amount of tax overdue at any time.&nbsp; After sixty (60) days, the amount of penalty shall be compounded each month.&nbsp; These penalties are the same as those for late payment of city occupational taxes.&nbsp; Penalty or interest not paid shall have the same 10% penalty, together with interest at the rate of 6% against the total amount of the penalty and interest.&nbsp; Violator shall pay all cost including attorney fees, court fees and other expenses involved in the collection of past due amount.&nbsp; Any person presenting for payment a credit card, check or draft payment of the taxes set forth in this section and the payment is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be charged a fee of fifty dollars ($50.00) in addition to any other penalties, fees or interest provided herein.&nbsp; Any payment to the city which is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be treated as if payment had not been received and penalties and interest for non-payment provided for herein shall be charged. SECTION 6:&nbsp; As reimbursement for the cost of collection and remitting the tax, the restaurant owner, corporation, person or entity responsible for collecting the tax shall deduct on each return, two percent (2%) of the first One Thousand Dollars ($1,000.00) tax due and one and one-quarter percent (1 &frac14;%)&nbsp; of the tax in excess of One Thousand Dollars ($1,000.00) provided the amount due is not delinquent at the time of payment. SECTION 7:&nbsp; The tax [&hellip;]"}