Meeting of November 16, 2021

[Music] tom would you care to

leave us in prayer please i'd love to um tom wilson pastor of the methodist church i want to say that i believe the lord smiled upon me when he sent us to grayson county we're glad you're here and we pray for you at our church regularly and we're thankful for your service we thank you thank you let's pray gracious god our loving heavenly father we thank you for your kindness your mercy and your grace which we know so well we thank you for the prosperity that you have poured out upon us we thank you for your goodness we thank you for our county government and all those who serve we thank you for our elected officials our magistrates and our judge executive we bless them we bless their families we ask a hedge of protection around each one and we pray that all grace and peace would abound in their lives and lord we bless this meaning we pray that your presence and peace would would dwell here and we pray that the spirit of unity would prevail and we pray that all

things said and done would be pleasing in your sight so that your blessings might be upon us our county our children and our grandchildren we give you thanks and praise in the mighty name of jesus amen i pledge allegiance to the flag of the united states of america and to the republic for which it stands one nation under god indivisible with liberty and justice for all all right gentlemen and ladies call the meeting to order and the first thing on the agenda is to approve the minutes from the previous meetings i'll make that money motion by damon a second second by neil all in favor be any opposed next we have approved the payment of bills motioned by darren second by tommy all in favor any opposed and also i was going to ask brian you we just haven't dropped with your email it went to the gym i got it fixed today

have you all been getting your your sheets for you yeah because ken sam did ken said something about the y'all did you all get it i did not get an email y'all get the agenda yeah ken said that i was having trouble last night too but we finally got it ken said that he didn't get anything he just texted me a little while ago and he said he didn't get the agenda so yeah yeah yeah yeah from jail one day yeah do you all need a copy we got one oh okay all right fair enough all right uh next is approved treasures budget transfers as presented motion by kevin second by darren all in favor be any opposed next we have approved treasurer's monthly settlement i'll make a motion motion by me second second by brian any opposed next we have approved jailor's payment of bills promotion commissioned by tommy and second by damon all in favor we have any opposed next we have approved jailor's monthly settlement promotion motion by baron second second by tommy all in favor any opposed

uh we'll see we don't have any so we'll skip seven we don't have any budget transfers correct no okay for the jail so skip seven next we have a proof of first reading of uh the second amendment amendment of the ordinance relating to the establishment of grayson county tourism board and transient room tax jeremy thank you so as i'm sure you're aware we have a what's called a tourist commission here which is a county board a lot of people call it the tourism board it was started many years ago to provide money and effort towards improving tourist activities and facilities here and the economic benefit we gained from those this tourism board i've attended a few meetings over the past months probably over the year different meetings i've been asked to trying to solve an issue that they have this amendment that i'm requesting a first reading on is my attempt to correct that we originally drafted a amendment to the ordinance that would

help us enforce basically this transient room tax we already collect say occupational taxes as you know with that they have a penalty if you do not uh re file your return a will for willful failure to pay those taxes and that's basically a misdemeanor events the original draft of this that was excuse me the original ordinance that was passed a long time ago basically left that penalty vague and you can see that crossed off on the first page and shall be subject to civil and criminal remedies as are available on the kentucky bride statutes for failure to make required disposition of property is provided by the kentucky pride statutes and by this ordinance uh the board you know they we would normally send out letters either from my office or through them to try to encourage people to to pay these taxes and what we're talking about is people that now it's airbnb uh you know we have the hotel and we have a lot of people that do what they're supposed to but with the change in circumstances the demographics of covhood and everything else we have a

lot of airbnb type properties around the lakes and even in the county that they're not capturing their taxes for so i was asked by that board to come up with a draft and i would like to read it to you now concerning some amendments uh the first you will see anything crossed out is what we're taking out and anything in brackets is what we're entering in the first amendment is just concerning the due dates of when that tax return is due for the prior uh quarter and those are just changing the dates from the last day of the month to the 20th april 20th july 20th october 20th january 20th to give some time so that the board or the person that they assigned to do that can know who's been late for that and what happened the board had originally we had talked about a fine but then once i went through the occupational tax uh ordinance which i've been able to use before to encourage people to to do what they're supposed to

that extra bite is basically what we put in this one and it would say the willful failure of the property owner lessor or other legally responsible party to fill out return the reporting form and pay said taxes due to the grayson county fiscal court which we then turn over as uh we're supposed to to the tourist commission shall constitute a class a misdemeanor punishable by a fine of no less than two hundred dollars but not more than five hundred dollars confinement in the county jail for appeared not to exceed 12 months or both the prosecution of spence shall be initiated by criminal complaint executed by a member of the tourism commission and or their agent employee of the county attorney's office upon the termination by the tourism commission or their agent employee that a failure whether or not willful to file any tax return required and or pay said taxes mandated by this ordinance has occurred and notice that delinquency shall be filed in the office of the grayson county clerk showing the delinquent tax penalty and interest today ten days after notice that the delinquency is filed if the tax penalty and interest are not paid suit may be filed in the appropriate court having a jurisdiction to collect such tax penalties interest and costs include reasonable time fees so the misdemeanor offense part of this um