All persons engaged in any trade, occupation, or profession with the City of Winchester, Clark County, Kentucky, when employed by another, shall receive a credit against the occupational license fee herein imposed for any sum paid to the City of Winchester. Whenever the occupational license fee imposed by the City of Winchester equals or exceeds the license fee imposed by the County Fiscal Court, the Director of Finance can waive the requirement of filing a return with the Director of Finance, unless the person works both within the city limits of Winchester, and in the unincorporated part of the county, in which case the occupational license fee under this subchapter shall be applicable to the work performed in the unincorporated area of the county without any credit for the occupational license fee paid to the City of Winchester.
(Prior Code, § 60.004) (Ord. 86-2, passed 5-14-1986; Ord. 3, passed 5-8-2024)