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)