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§ 60.206 AUDIT PROVISIONS
   (A)   As soon as practicable after each return is received, the city may examine and audit the return. If the amount of tax computed by the city is greater than the amount returned by the business entity, the additional tax shall be assessed mailed to the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the city within five (5) years from the date the return was filed except as otherwise provided in this subsection.
      (1)   In the case of a failure to file a return or of a fraudulent return the additional tax may be assessed at any time.
      (2)   In the case of a return where a business entity understates net profit, or omits an amount properly included in net profits, or both, which understatement or omission, or both, is in excess of twenty-five percent (25%) of the amount of net profit stated in the return, the additional tax may be assessed at any time within six (6) years after the return was filed.
      (3)   (a)   In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this subsection, or six (6) months from the date the city receives the final determination of the federal audit from the business entity, whichever is later.
         (b)   The times provided in this subsection may be extended by agreement between the business entity and the city. For the purposes of this subsection, 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 thirty (30) days of the conclusion of the federal audit.
   (C)   The city may initiate a civil action for the collection of any additional tax within the times prescribed in subsection (A) of this section.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08)
§ 60.207 ADMINISTRATIVE PROVISIONS
   (A)   No suit shall be maintained in any court to restrain or delay the collection or payment of tax levied by this article.
   (B)   (1)   Any tax collected pursuant to the provisions of this article may be refunded or credited within two (2) years of the date prescribed by law for the filing of a return of the date the money was paid to the city, whichever is the later, except that:
         (a)   In any case where the assessment period contained in § 60.203 has been extended by an agreement between the business entity and the city, the limitation contained in this subsection shall be extended accordingly.
         (b)   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 (6) months from the conclusion of the federal audit, whichever is later.
      (2)   For the purposes of this subsection (B) of this section, a return filed before the last
day prescribed by law for filing the return shall be considered as filed on the last day.
   (C)   The authority to refund or credit overpayments of taxes collected pursuant to this article is vested exclusively in the city.
   (D)   The corporate dissolution or withdrawal of the corporation from the state shall discharge the foregoing liability of any such person; provided that the personal individual liability shall apply to each or every person holding the corporate office at the time the license fee becomes or became obligated.
   (E)   In the event the person, firm, corporation, partnership or other entity fails or refuses for any reason to pay when due any tax or fee imposed or required by this chapter, the city may upon application to a court of competent jurisdiction, seek injunctive or other extraordinary relief to require said person, firm, corporation, partnership or other entity to cease and desist from operating or conducting in any respect the business enterprise within the corporate limits of the city for which the tax or fee is due, until the time as the tax or fee, plus appropriate penalties and interest, has been paid in full. Should the city be required to pursue the extraordinary relict the person, firm, corporation, partnership or other entity liable for payment of the tax or fee shall be liable for all court costs incurred by the city and, under appropriate circumstances, reasonable attorney's fees.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08)
§ 60.208 INFORMATION TO REMAIN CONFIDENTIAL
   (A)   No present or former employee of any tax district 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 schedules, returns, or reports acquired to be filed with the tax district 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 laws, or in any way made a matter of 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 tax district from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of a tax district tax law or in any action challenging a tax district tax laws.
   (B)   The city reserves the right to disclose to the Commissioner of Revenue of the Commonwealth 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 form the files and records of the Kentucky Department of Revenue and maintains the privileged character of the information so furnished. Provided, further, that the city may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensations of any persons or business entity.
   (C)   In addition, the city is empowered to execute similar reciprocity agreements as described in subsection (B) of this section with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this article.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08)
§ 60.209 REVOCATION OF BUSINESS LICENSE
   (A)   Any business license issued by the city may be revoked by the finance director or suspended for any period of time determined by the director to be reasonable and appropriate under the circumstances, for any of the following reasons:
      (1)   Failure of any person, fiduciary, business entity or employer to timely file any return required by this subchapter;
      (2)   Failure of an employer to pay to the city the occupational license fees withheld and collected pursuant to this subchapter;
      (3)   Failure of any person, fiduciary, or business entity to pay any fee imposed by this subchapter when due; or
      (4)   Failure of the licensee to comply with the applicable provisions of this chapter.
   (B)   Upon a determination that any one or more of the above dereliction shave occurred, the finance director shall notify the licensee in writing of the city’s intention to revoke or suspend the licensee’s business license for cause, as the case may be, and shall direct the licensee to appear at the finance director’s office, or response in writing, within ten (10) days of receipt of notice, to show cause why the license’s business license should not be revoked or suspended. This notification shall be sent to both the owner and operator of the business licensed therein, if the two (2) are not the same. During the ten (10) day response period the licensee shall have the opportunity to present any evidence that a return has been filed or that the aforementioned fees and/or taxes have been paid or are not due, or other evidence of good cause for failure to file and/or pay the same.
   (C)   Within thirty (30) days after the expiration of the ten (10) day response period, the finance director shall review all evidence submitted by the licensee, require the audits as are necessary for the determination of whether or not the contested amounts are disputed in good faith and upon a preliminary determination that cause for revocation or suspension of the licensee’s business license is found to exist, the finance director shall promptly conduct a due process hearing at which time the licensee shall be allowed to appear and present witnesses and/or evidence on its behalf. Notice of the hearing shall be sent by the finance director to the licensee, by certified mail, return receipt requested at least seven (7) days prior to the scheduled hearing. A record of the hearing shall be kept, if the licensee fails to appear at the hearing, or fails to establish full compliance with this subchapter, the finance director shall revoke or suspend the license of the business, as deemed as reasonable and appropriate under the circumstances, and the licensee shall immediately cease operation of its business for the duration of the revocation or suspension. Notice of revocation or suspension of any business license shall be sent to the licensee or operator of the business license therein.
   (D)   Right of appeal. Any business licensee whose occupational license has been revoked or suspended by the finance director pursuant to the foregoing provisions, may appeal the revocation or suspension to the City Council, by filing with the City Clerk within ten (10) days of the date of revocation or suspension, a written notice of appeal, along with a copy of the notice of revocation or suspension and a statement of the reasons why the revocation or suspension should be overruled. Within thirty (30) days of the filing of the notice of appeal hereunder, the City Council shall review all evidence from the licensee or city personnel, in its sole discretion. The City Council shall uphold the revocation or suspension imposed by the finance director if it is supported by substantial evidence. The City Council shall notify the finance director and the licensee of its decision within seven days after the completion of its appellate review. The decision of the City Council upon the appeal shall be a final administrative determination.
   (E)   Revocation or suspension of a business license hereunder shall be in addition to the imposition of any other penalty prescribed by this subchapter or any other ordinance, statute or law. The city may take any and all necessary and appropriate measures to enforce this section including obtaining injunctive relief to prevent a person or entity from operating a business within the city without first obtaining the required license.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08; Amd. Ord. No. 08-14, § 1, 4-15-14)
§ 60.210 USE OF OCCUPATIONAL LICENSE TAX
   All money derived from the license taxes under the provisions of this article shall be paid to the city and placed to the credit of the city's general revenue fund.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08)
§ 60.211   RENTAL ACTIVITIES
   (A)   Corporation, partnerships, and other associations receiving income from the rental of real property shall be deemed to be in the business of renting said property and income derived, therefrom is subject to the occupational license tax measured by net profits.
   (B)   Every business entity, including individuals or fiduciaries acting on behalf of individuals or deceased individuals, engaged in the rental of real property, including but not limited to, improvements such as warehouses, apartment buildings containing four (4) or more units, hotel buildings, office buildings, restaurants and other commercial structures shall be deemed with respect to such rentals to be engaged in any “activity” which requires a license tax to be paid and a return filed, regardless of the amount of gross receipts received therefrom.
   (C)   Individuals and fiduciaries acting on behalf of individuals or deceased individuals who receive income from the rental of real property (other than rent from commercial under subsection (B)) located in the city shall be deemed to be engaged in an “activity” which requires a license tax to be paid and a return to be filed, unless the annual gross receipts received from the rental of such real property in the city is less than ten thousand dollars ($10,000.00) in which case they are exempt from occupational license fees but return must be filed as stated in § 60.200(F)(1).
(Ord. No. 08-14, § 1, 4-15-14)
§ 60.299 PENALTIES
   (A)   (1)   A business entity subject to tax on net profits may be subject to a penalty equal to five percent (5%) of the tax due for each calendar month or fraction thereof if the business entity:
         (a)   Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
         (b)   Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
      (2)   The total penalty levied pursuant to this subsection shall not exceed twenty- five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
   (B)   Every employer who fails to file a return or pay the tax on or before the time prescribed under § 60.203 may be subject to a penalty in amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this subsection shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
   (C)   In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
   (D)   Every tax imposed by this article, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
   (E)   The city may enforce the collection of the occupational tax due under § 60.200 and any fees, penalties, and interest as provided in subsections (A), (B), (C), and (D) of this section 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 by it in enforcing any provision of this article.
   (F)   In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade a payment of the tax 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 article 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 article, or by the rules of the city or by written request for information to the business entity by the city.
   (I)   Any person violating the provisions of § 60.208 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00) or imprisoned for no longer that six (6) months, or both.
   (J)   Any person violating the provisions of § 60.208 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one (1) year, or both.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08; Amd. Ord. No. 08-14, § 1, 4-15-14)
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