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§ 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)
ARTICLE II. PRECIOUS METALS DEALER LICENSES
§ 60.300 DEFINITIONS
   For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them:
   "PRECIOUS METAL." Gold, silver, or platinum, alone or in combination, to include coins.
   "PRECIOUS METALS DEALER." Any person, firm or corporation engaged in the business of purchasing or acquiring secondhand any item containing any precious metal.
   "CANVASSER OR SOLICITOR." Any person, firm or corporation who, as the duly authorized representative or agent of a dealer, shall canvass or solicit for the secondhand purchase or acquisition of any item containing any precious metal.
   "WORKING DAYS." Any Monday through Friday of any week, excluding holidays recognized by the city.
(Ord. No. 11.81, 6-16-81)
§ 60.301 LICENSE REQUIRED
   (A)   In addition to any other occupational license required by the city, each precious metals dealer must obtain a license from the city for the privilege of conducting the business of secondhand transactions in items containing precious metals.
   (B)   A precious metals dealers license shall be issued by the city clerk, after receipt of a notice from the city police department that the prospective licensee has complied with application requirements of this article.
   (C)   A precious metals dealers license must be applied for to the police department of the city. The application shall be on a standard form furnished by the police department and shall contain all information determined by that department to be necessary for an evaluation of the applicant's eligibility for licensure.
   (D)   The police department shall, within twenty (20) working days of receipt of a completed application form, make a complete review of the accuracy of the information including a criminal records check on any individual named within the application. The following standards shall apply concerning issuance:
      (1)   No license shall be issued to or held by any person not of good moral character, nor shall a license be issued to any corporation or partnership whose chief officers or members are persons not of good moral character.
      (2)   No dealer, canvasser or solicitor shall have been convicted of a felony involving moral turpitude.
      (3)   No dealer, canvasser or solicitor shall have been convicted of a criminal misdemeanor involving moral turpitude within the past two (2) years.
      (4)   As part of the application process, a prospective dealer must present proof that, if approved for licensure, he or she can secure an approved indemnity bond in the amount of one thousand ($1,000.00) dollars issued by a surety company authorized to transact business within the Commonwealth of Kentucky, or can post a cash bond in that amount.
   (E)   The city clerk shall issue the license upon notification by the police department that the application is approved and the applicant has posted the bond required under this section.
   (F)   If the application is to be denied, the police department shall provide the applicant with the written notification including a statement of the reasons of denial, and any aggrieved applicant shall, within thirty (30) days of the action, have a right to request a hearing before the chief of police.
   (G)   The police department shall have the authority to suspend or revoke any license issued pursuant to this article for any violation of the terms of this article. However, any aggrieved licensee shall, within thirty (30) days of such action, have a right to request a hearing before the legislative body of the city.
   (H)   Licenses issued under this section shall not be transferable. An individual license is required for each place of business conducted by a dealer. The license, or a copy thereof, must be posted in a conspicuous place in each place of business.
   (I)   The cost of the precious metals dealers license shall be fifty ($50.00) dollars per year the cost of which is not proratable, and is in addition to any other license fee required.
(Ord. No. 11.81, § 2, 6-18-81)
§ 60.302 RECORD KEEPING REQUIRED
   (A)   Each precious metals dealer shall keep a record, on a standard form furnished by the police department, of each transaction involving the secondhand purchase by the dealer of an item containing a precious metal. The form shall be prepared in ink, in duplicate; the original to be retained by the dealer, the duplicate to be filed by the dealer with the police department by the close of business on the first working day after the completion of the transaction.
   (B)   The following must be noted concerning the transaction:
      (1)   Date
      (2)   Time
      (3)   Amount paid
      (4)   Disposition of the item, including name and address of purchaser.
   (C)   The following record must be kept relating to the articles sold:
      (1)   Description of the item to include:
         (a)   Manufacturer's name
         (b)   Serial number, if any
         (c)   Any distinguishing marks
         (d)   Weight of the item
         (e)   Pattern
         (f)   Number of items
         (g)   Setting on any precious or semiprecious stones
      (2)   A photograph of the item.
   (D)   The following records must be kept relating to the seller:
      (1)   Name
      (2)   Address
      (3)   Date of birth
      (4)   Age
      (5)   Hair color
      (6)   Race
      (7)   Sex
      (8)   Height
      (9)   Weight
      (10)   Build
      (11)   General appearance
      (12)   Distinguishing marks
      (13)   A legible right thumbprint
      (14)   Social security account number
      (15)   Photograph
   (E)   The method of identification shall include two (2) identification cards, one with a picture and one corroborating, to include numbers from the cards.
   (F)   The original record of each secondhand transaction in any item containing any precious metal shall be subject to inspection and examination by any member of the police department, and any member of the police department shall be permitted to examine and inspect any and all items purchased by a precious metals dealer which fall within the scope of this article.
   (G)   There is specifically excepted from the terms of this article any transaction by a person engaged in business within the city, possessing a current business license from the city, who is either accepting returns for cash, credit or replacement of any item originally purchased from said person, or exchanging an item for another item of greater value. In addition, the terms of this article shall not include any purchase by a retailer from a bona fide manufacturer, nor any banking institution licensed to do business in the Commonwealth of Kentucky.
(Ord. No. 11.81, § 3, 6-16-81)
§ 60.303 [RESERVED]
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