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§ 110.04 OCCUPATIONAL LICENSE APPLICATION AND LICENSE REQUIRED.
   (A)   Every person and business entity operating or engaged in any business, franchise, trade, occupation, or profession in the city and every employer required by this chapter or statute to withhold the payroll fee specified herein, shall apply for and obtain an occupation license before commencing business or work activity in the city.
   (B)   Each applicant shall complete the city’s application for an Occupational/Business License and pay the application fee of $60. No application for an occupational license shall be accepted or received by the Clerk/Treasurer without payment of the application fee, and payment of any occupational license fee or business regulatory license fee then or otherwise due from the applicant.
   (C)   Licensees shall notify the city of any changes in address, cessation of business, or other changes rendering the information previously supplied to the city on the occupational license application inaccurate.
   (D)   The form and content of the annual Occupational/Business License required by this chapter and the application for it shall be determined by the City Clerk/Treasurer.
   (E)   All applications for an occupational business license or a regulatory business license shall be reviewed by the City Clerk/Treasurer and may be referred thereby to the City Administrative Officer or other city employees or officers
(Ord. 2007-12-01, passed 12-19-07)
§ 110.05 PROHIBITIONS.
   Nobody shall conspire, cause, permit, promote, allow aid, assist, encourage or engage in any franchise, trade, occupation, profession or other business in the city for which the annual occupational license has not been issued.
(Ord. 2007-12-01, passed 12-19-07)
§ 110.06 OCCUPATIONAL LICENSE FEE PAYMENT REQUIRED AND LICENSE FEE SCHEDULE.
   (A)   Except as provided in § 110.07, every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the city an occupational license fee for the privilege of engaging in such activities within the city. The occupational license fee shall be measured as follows:
      (1)   The occupational license fee for employees shall be 2.50% of all wages and compensation paid or payable in the city for work done or services performed or rendered in the city by every resident and nonresident who is an employee;
      (2)   The occupational license fee on gross receipts shall be as follows: license fees for trades, businesses, and occupations in the city shall be paid based upon the gross receipts of the trade, business or occupation.
   (B)   Computation shall be made upon forms provided by the City Clerk/Treasurer as follows:
      (1)   Determine the gross receipts from the preceding calendar year,
      (2)   (a)   For the first $99,999.99 of gross receipts, or portions thereof, the license rate shall be $60.00;
         (b)   For gross receipts of $100,000.00 to $199,999.99, the license rate shall be $95.00;
         (c)   For gross receipts of $200,000.00 to $299,999.99, the license rate shall be $195.00;
         (d)   For gross receipts of $300,000.00 to $399,999.99, the license rate shall be $290.00;
         (e)   For gross receipts of $400,000.00 to $499,999.99, the license rate shall be $450.00;
         (f)   For gross receipts of $500,000.00 to $699,999.99, the license rate shall be $755.00;
         (g)   For gross receipts of $700,000.00 to $999,999.99, the license rate shall be $1,040.00;
         (h)   For gross receipts of $1,000,000.00 to $2,999,999.99, the license rate shall be $1,925.00;
         (i)   For gross receipts of $3,000,000.00 to $4,999,999.99, the license rate shall be $3,025.00;
         (j)   For gross receipts of $5,000,000.00 to $7,499,999.99, the license rate shall be $4,125.00;
         (k)   For gross receipts of $7,500,000.00 to $9,999,999.99, the license rate shall be $5,225.00;
         (l)   For gross receipts of $10,000,000.00 and over, the license rate shall be $6,325.00.
   (C)   The minimum fee liability on gross receipts under this section shall be a minimum of $60. The maximum fee shall be $6,325.
   (D)   If any business entity dissolves, ceases to operate, or withdraws from the city during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, cessation of business, withdrawal, or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of any occupational license fee for the period of that taxable year during which the business entity had business activity in the city.
(Ord. 2007-12-01, passed 12-19-07)
§ 110.07 EXEMPTED ACTIVITIES.
   The occupational license fee imposed in this chapter shall not apply to the following persons or business entities:
   (A)   Any bank, trust company, combined bank and trust company, or trust, banking and title insurance company organized and doing business in this state, any savings and loan association whether state or federally chartered;
   (B)   Any compensation received by members of the Kentucky National Guard for training, unit training assemblies, annual field training and active duty;
   (C)   Any compensation received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections;
   (D)   Public Service Corporations that pay an ad valorem tax on property valued and assessed by the Kentucky Department of Revenue pursuant to the provisions of KRS 136.120. Licensees whose businesses are predominantly non-public service who are also engaged in public service activity are required to pay a license fee on their gross receipts derived from the non-public service activities apportioned to the city;
   (E)   Persons or business entities that have been issued a license under KRS Chapter 243 to engage in manufacturing or trafficking in alcoholic beverages. Persons engaged in the business of manufacturing or trafficking in alcoholic beverages are required to file a return, but may exclude the portion of their gross receipts derived from the manufacturing or trafficking in alcoholic beverages;
   (F)   Insurance companies incorporated or doing business under the laws of the Commonwealth of Kentucky;
   (G)   A minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect, or religious organization, to teach and preach its religious doctrines or to administer its rights in public worship, in the performance of one or more of those duties. However, it is not intended to exempt an ordained minister of religion from the necessity of paying a license fee for work done or services performed in the city in activities not connected with his or her regular duties as a minister of religion.
   (H)   No church, religious congregation, or religious society of any creed is required to withhold or deduct any sum from the wages, salaries, commissions, or other compensation due by the church, religious congregation, or religious society to its employees as salaries, wages, commissions, or other compensation. However, this failure to so withhold by such employers shall not relieve the employees of the churches, religious congregations, or religious societies from the payment of license fees required by this chapter.
   (I)   The provisions of this chapter shall not apply to any business, occupation, or profession which is exempt from municipal licensing or license taxes pursuant to state or federal law.
   (J)   The provisions of this chapter shall not apply to vendors participating in flea market events sponsored by any non-profit, charitable organization with 501(c)(3) tax-exempt status as designated by the Internal Revenue Service, located within the city, where such event is held entirely upon or within property owned or controlled by such non-profit, charitable organization. This exemption shall only apply to one flea market event per year for each non-profit, charitable organization located within the city sponsoring the event. The event shall not exceed one calendar day in duration. The non-profit, charitable organization sponsoring the event shall comply with § 118.02 that requires a yard sale permit.
   (K)   Any usual activities of Boards of Trade, Chambers of Commerce, trade associations or unions, Community Chest funds or foundations, corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, educational or civic purpose, or for the prevention of cruelty to children or animals; or clubs or fraternal organizations operated exclusively for social, literary, educational or fraternal purposes where no part of the income or receipts of such units, groups, or associations insures to the benefit of any private shareholder or individual. To qualify for this exemption the organization must submit satisfactory proof of their exempt status for federal income tax purposes. If any part of the earnings of such business inures to the benefit of any person, it shall be sufficient to defeat the exemption. If an organization earns “unrelated business income” as defined and administered in § 511 of the Internal Revenue Code, the occupational license fee shall be assessed on the “unrelated business income.”
(Ord. 2007-12-01, passed 12-19-07)
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