(A) (1) On or before January 15 of each year, commencing in the year 1987, each person engaging in a business, profession, or commercial endeavor in the city shall obtain an occupational license from the City Clerk, the fee for which shall be $100; provided, however, if more than one business is operated in the same building by the taxpayer, an additional occupational license shall be obtained for each additional commercial endeavor, business or profession, the fee for which should be $50 each after the initial license of $100, subject to a total fee for occupational license of $200.
(2) Each partnership, corporation or individual business shall be a separate taxpayer. Each partnership, corporation or individual business, the income of which is combined jointly onto one schedule which is attached to the U.S. Tax Form 1040 or comparable returns for corporation, shall be deemed one taxpayer.
(3) The city occupational license shall be prominently displayed on the business premises, in a place accessible to the public, and displayed in such a location and manner that it may be examined by employees of the city upon entry into the business premises.
(4) Any person who commences a business, profession or commercial endeavor after January 15 of any year shall obtain an occupational license not later than the first day the business is operating.
(B) (1) There is imposed a fine of $150 on any person who fails to obtain the required occupational license by January 15 of each year and an additional fine of $5 for each day thereafter the person is in violation of this chapter, subject to a limit of $250 in each year.
(2) There is imposed a fine of $250 on any person who fails to file the tax return as provided in § 111.06.
(C) (1) The city shall have a lien on all property, real and personal, of the taxpayer to secure the payment of the past due taxes. Past due taxes are taxes for which a return has been filed and the taxes are unpaid, or for which no return has been filed. The lien attaches to the property of the taxpayer upon the filing of a notice in the office of the Barren County Clerk. The notice shall be filed by the authority of and in the name of the city, and shall contain the name and address of the taxpayer; the type of tax unpaid and the period for which the tax is due. No lien shall be released until a tax return has been filed as provided in this chapter. The cost of the filing and release of the lien shall be added to the tax due and collected with the tax. The City Clerk is authorized to file and release the notice of liens provided for herein.
(2) The lien shall be enforced, and the property, real or personal, to which the lien has attached, be sold to satisfy the tax due and the costs of the proceedings, including any attorney fees awarded by the court, in a lien enforcement action in the Circuit Court.
(Ord. 15-08-6D, passed 6-12-2015)