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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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