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§ 7-4-201. Part Definitions

As used in this part, unless the context otherwise requires: “Metropolitan council” means the council of a county having a metropolitan form of government that has a population in excess of five hundred thousand (500,000), according to the 2000 federal census or any subsequent federal census; “Metropolitan government” means any county having a metropolitan form […]

§ 7-4-202. Additional Tax on Hotel Room or Short-Term Rental Unit Occupancy

In addition to any other tax or fee imposed pursuant to this chapter on the occupancy of a hotel room, upon the adoption of an ordinance by the metropolitan council in a county having a metropolitan government, there is authorized an additional privilege tax of up to two dollars and fifty cents ($2.50) upon the […]

§ 7-4-203. Privilege Tax on Contracted Vehicles Leaving Public Airports

There is authorized a privilege tax on the privilege of contracted vehicles exiting public airports located within the boundaries of a metropolitan government. The tax shall only be effective upon the adoption of an ordinance by the metropolitan council to impose this privilege tax. The tax shall be imposed only upon contracted vehicles that charge […]

§ 7-4-204. Delinquency — Interest and Penalties

Taxes due and payable that are not remitted to the tax collection official on or before the due dates are delinquent. The person owing the taxes shall be liable for interest on any delinquent taxes from the due date at the rate of eight percent (8%) per annum, and, in addition, for a penalty of […]

§ 7-4-205. Wage Rates and Benefits for Workers

During the construction of a new publicly owned convention center as provided in this part, any contractor entering into a contract with the metropolitan government for the performance of work on the convention center shall pay all workers performing work under those contracts not less than the mean wage for the applicable occupation under the […]

§ 7-4-206. Minority-Owned Businesses

A metropolitan government, in soliciting bids for the construction of a publicly owned convention center in excess of four hundred million dollars ($400,000,000) in costs located within the territory of that metropolitan government, shall actively solicit bids from minority-owned businesses. The metropolitan government shall strive to maximize participation of minority-owned businesses through both prime and […]