CHAPTER XVIII
OCCUPATIONAL LICENSE FEES AND TAXES
Sections:
18-1   OCCUPATIONAL LICENSE TAX AND FEES
   18-1.01   Definitions
   18-1.02   Occupational License Application and Registration Fee Required
   18-1.03   Occupational License Tax Payment Required
   18-1.04   Apportionment
   18-1.05   Employers to Withhold
   18-1.06   Returns Required
   18-1.07   Extensions
   18-1.08   Refunds
   18-1.09   Federal Audit Provisions
   18-1.10   Administrative Provisions
   18-1.11   Interest and Penalties
18-2   TRANSIENT BUSINESSES, TRANSIENT PROFESSIONAL SERVICES, PEDDLERS AND TRANSIENT CONTRACTORS
   18-2.01   Definitions
   18-2.02   Scope
   18-2.03   Permit Required
   18-2.04   Issuance of Permit, Duration and Identification
   18-2.05   Transient Special Regulations; Permit Event Fee
   18-2.06   Late Charge; Duplicate Permit or Permit Sign; Renewals
   18-2.07   Locations
   18-2.08   Exemptions
18-3   ESTABLISHMENTS WHERE LIVE ENTERTAINERS CONTRACTED
   18-3.01   Entertainment License Fee Required
   18-3.02   Work Permit Card Required
18-4   INSURANCE PREMIUM TAX
   18-4.01   Insurance Premium Tax Imposed
   18-4.02   Penalties
18-5   TRANSIENT ROOM TAX
   18-5.01   Transient Room Tax Imposed
   18-5.02   Allocation for Special Tourism Projects
18-6   GENERAL PROVISIONS
   18-6.01   Enforcing Officer, Powers and Duties; Refunds
18-7   INFORMATION TO REMAIN CONFIDENTIAL
   18-7.01   Authorization Required
   18-7.02   Reciprocity Agreements to be Executed
18-8   RESPONSIBILITIES OF OFFICERS
18-9   INJUNCTIVE RELIEF
18-10   PENALTIES
--------------------
*   State law reference: Authority of City to license and tax trades, occupations and professions, KRS 92.280 - 92.281.
*   Editor’s Note: See Chapter XXII, Section 22-5 for parade/special event permit requirements.
*   Editor’s Note:  Chapter XVIII was repealed in its entirety and replaced in full by Ord. No. BG2008-8, February 18, 2008.