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(A) Where there has been an overpayment of fee due under § 110.06, a refund or credit shall be made to the employer, but only to the extent of the overpayment and only if a written application for refund or credit is received by the city within two years from the date the overpayment was originally made.
(B) An employee who has compensation attributable to activities performed outside the city, based on time spend outside the city, whose employer has withheld and remitted to his or her city, the occupational license fee on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(C) Where there has been an overpayment of fee under § 110.06, a refund or credit shall be made to any person or business entity to the extent of the overpayment only if a written application for refund or credit is received by the city from the person or business entity within two years from the date the overpayment was made. No refund shall be made of any fee paid unless a complete return is filed as required by § 110.10.
(Ord. 2007-12-01, passed 12-19-07)
(A) As soon as practicable after each return is received, the city may examine and audit the return. If the amount of fee computed by the city is greater than the amount returned by the business entity, the additional fee shall be assessed and a notice of assessment mailed to the business entity by the city within five years from the date the return was filed, except as otherwise provided in this section.
(1) In case of a failure to file a return or of a fraudulent return, the city may assess the additional fee at any time and there shall be no time limitations for bringing an action under this chapter.
(2) In the case of a return where a business entity understates gross receipts, or omits an amount properly includable in gross receipts, or both, which understatement or omission, or both, is in excess of 25% of the amount of gross receipts stated in the return, the additional fee may be assessed at any time within six years after the return was filed.
(3) In the case of an assessment of additional fee relating directly to adjustments resulting from a final determination of a federal audit, the additional fee may be assessed before the expiration of the times provided in this subsection, or six months from the date the city receives the final determination of the federal audit from the business entity, whichever is later.
(4) The times provided in this division may be extended by agreement between the business entity and the city. For the purposes of this division, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(B) Every business entity shall submit a copy of the final determination of the federal audit within 30 days of the conclusion of the federal audit.
(C) In additional to all other remedies available to the city, the city may initiate a civil action for the collection of any additional unpaid fee within the times prescribed in division(A) above.
(Ord. 2007-12-01, passed 12-19-07)
(A) The City Clerk/Treasurer or any employee or agent designated thereby is authorized to examine the books, papers and records of any employer or supposed employer, person, or of any business entity or supposed business entity in order to determine the accuracy of the any return made, or if no return was made to ascertain the amount of occupational fee due under the terms of this chapter. Each such employer or supposed employer or business entity or supposed business entity shall give to the Clerk/Treasurer or his or her duly authorized agent or employee the means, facilities, and opportunities of the making of such examination and investigation. The Clerk/Treasurer is hereby authorized to examine any person under oath concerning any compensation or gross receipt which was shown or should have been shown in a return and may compel the production of books, papers, records, and the attendance of all persons, whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in this Commonwealth is permitted to so order.
(B) No suit shall be maintained in any court to restrain or delay the collection or payment of the fee levied by this chapter.
(C) Any fee collected pursuant to the provisions of this chapter may be refunded or credited with in two years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
(1) In any case where the assessment period contained in § 110.10 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly.
(2) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six months from the conclusion of the federal audit, whichever is later.
(D) For the purposes of division (E) below, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(E) The authority to refund or credit overpayments of fees collected pursuant to this chapter is vested exclusively in the city.
(F) In order to reduce administrative costs and to minimize paperwork for employers, employees, and business entities, this chapter shall be administered in conjunction any of the city’s business regulations or police powers as maybe deemed necessary and efficient.
(Ord. 2007-12-01, passed 12-19-07)
The City Clerk/Treasurer is charged with the enforcement of the provisions of this chapter and is empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including but not limited to provisions for the re-examination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made, and the rules and regulations promulgated by it shall be binding on all licensees and employers affected. It shall be the duty of the City Clerk-Treasurer to collect and receive all license fees imposed by this subchapter and to keep records showing the amounts received by him from each employer. The city may contract by inter-local agreement to have any other governmental entity administer and collect the occupational license fee due under this chapter.
(Ord. 2007-12-01, passed 12-19-07)
(A) No present or former employee of the city shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax scheduled, returns, or reports required to be field with the city or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax law, or in any way made a matter for public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the city form testifying in any court or by deposition, or from introducing as evidence returns or reports filed with the city, in an action for violation of a tax or fee law of the city or other tax district or in any action challenging the city’s tax or fee laws or in any action in which the income of the business entity is a relevant issue at trial.
(B) The city reserves the right to disclose to the Commissioner of Revenue of the Commonwealth of Kentucky or his or her duly authorized agent all such information and rights to inspect any of the books and records of the city if the Commissioner of Revenue of the Commonwealth of Kentucky grants to the city the reciprocal right to obtain information from the files and records of the Kentucky Department of Revenue and maintains the privileged character of the information so furnished. Furthermore, that the city may publish statistics based on such information in such a manner as not to reveal data respecting gross receipts or compensation of any person or business entity.
(C) In addition, the city is empowered to execute similar reciprocity agreements as described in division (B) above with any other taxing entity should there be a need for exchange of information to effect diligent enforcement of this section or the ordinances of the other taxing entity.
(Ord. 2007-12-01, passed 12-19-07)
All money derived from the occupational license fees under the provisions of this chapter shall be paid to the City Clerk-Treasurer, placed to the credit of the General Fund of the city, and be used and expended in defraying the current, general, and incidental expenses of the city.
(Ord. 2007-12-01, passed 12-19-07)
(A) A business entity subject to the fee on gross receipts may be subject to a penalty equal to 5% of the fee due for each calendar month or fraction thereof if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
(2) Fails to pay the fee computed on the return or report on or before the due date prescribed for payment.
(3) The total penalty levied pursuant to this division shall not exceed 25% of the total fee due; however, the penalty shall not be less than $25.
(B) Every employer who fails to file a return or pay the fee on or before the time prescribed under § 110.10 may be subject to a penalty in an amount equal to 5% of the fee due each calendar month or fraction thereof. The total penalty levied pursuant to this division shall not exceed 25% of the total fee due; however, the penalty shall not be less than $25.
(C) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the fee, an amount equal to 12% per annum simple interest on the fee shown due, but not previously paid, from the time the fee was due until the fee is paid to the city. A fraction of a month shall be counted as an entire month.
(D) Every fee imposed by this chapter, and all increases, interest and penalties thereon, shall become, from the time the fee is due and payable, a personal debt of the taxpayer to the city.
(E) The city may enforce the collection of the occupational fee due under § 110.06 and any fees, penalties and interest as provided in divisions (A) through (D) above by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred enforcing any provision of this chapter.
(F) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay fees owing or collected, with the intent to evade payment of the fee or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(G) Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with, any matter arising under this chapter of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, shall be guilty of a Class A misdemeanor.
(H) A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this chapter or by the rules of the city or by written request for information to the business entity by the city.
(Ord. 2007-12-01, passed 12-19-07)
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