For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural and vice versa, and the masculine shall include the feminine and neuter.
APPLICABLE LAWS.
The constitutions, statutes, ordinances, rules, regulations and other laws of the United States, Commonwealth of Kentucky, County of Campbell and any other governmental entity or agency having jurisdiction.
ASSOCIATION.
A partnership, limited partnership, joint venture or any other form of unincorporated enterprise, owned or engaged in by two or more persons.
AUCTIONEER.
Selling at a public or private outcry for another, goods, wares, merchandise, stock, houses, lots, lands or produce of any kind. It shall not include or apply to persons making sales under or by virtue of or pursuant to a judgment or decree of any court or to sales made by or at the direction of Executors or Administrators of estates.
BUSINESS, TRADE, OCCUPATION, PROFESSION.
The doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the city by any clerk, laborer, tradesmen, manager, official or other employee, including any nonresident of the city, who is employed by any employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation if such partner or officer receives a salary for his personal services rendered in the business of such firm or corporation. The term also includes the holding of any kind of office or position, either by election or appointment, by any federal, state, county or city officers or employees, or employee of any governmental body, unit, administration, agency or other where the services of such official or employee are rendered within the city.
BUSINESS LICENSE.
A license required by the city pursuant to the police power thereof, for the purpose of supervising and regulating business activities and operations therein.
BUSINESS LICENSE FEE.
A fee required by the city pursuant to the police power thereof, for each business license, to provide the money necessary to pay the expenses of supervising and regulating business activities and operations within the city, including, without limitation, the expense of issuing licenses therefor.
CALENDAR QUARTER.
Any quarter of a calendar year ending September 30, December 31, March 31 or June 30 thereof.
CITY.
The City of Cold Spring, Campbell County, Kentucky.
CITY TREASURER.
The City Treasurer of Cold Spring, Ky.
CORPORATION.
A corporation or joint stock association organized under the laws of the United States, the State of Kentucky or any other state, territory or foreign country or dependency.
DAILY INTEREST RATE.
The tax interest rate divided by 365.
EMPLOYEE.
Any person who renders services to another for financial consideration or its equivalent, under an express or implied contract, and who is under the control and direction of the latter; and shall include temporary, provisional, casual, or part-time employment.
EMPLOYER.
An individual, co-partnership, association, corporation, governmental body or unit or administration or agency, or any other entity, who or that employees one or more persons on a salary, wage, commission or other compensation basis, or a self-employed person without employees, regardless of whether such employer, or self-employed person is engaged in business as above defined, or is excluded by the terms of said definition.
FRAUD.
The willful intent to evade business license fees with prior notice and knowledge of the ordinance.
GROSS RECEIPTS AND COMPENSATION.
The terms shall have the same meaning and both words shall mean and include the total gross amount of all salaries, wages, commissions, bonuses or other considerations having monetary value, which a person receives from or is entitled to receive from or be given credit for by his employer for any work done or personal services rendered in any trade, occupation or profession, including any kind of deductions before "take home" pay is received, but the words "gross receipts" and "compensation" shall not mean or include amounts paid to traveling salesmen or other workers as allowances or reimbursements for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his employer.
HOUSE TO HOUSE SOLICITATION.
House to house soliciting, selling, vending, peddling or canvassing, with no permanent business establishment within the city.
HUCKSTER.
A petty dealer or retailer of small articles or provisions, including but not limited to, the business of huckstering for the purpose of selling arts and crafts, bakery goods, milk and dairy products, ice cream and soft drinks or produce of any kind and character, including but not limited to, meats, fruits and vegetables from house to house, business to business or along the streets. A
HUCKSTER
shall not include persons selling goods at a city event, for which the city charges a fee for certain vendors to participate. Furthermore, a
HUCKSTER
shall be prohibited from selling any fireworks as defined by KRS Ch. 227.
INTEREST RATE.
The tax interest rate as determined by the Kentucky Commissioner of Revenue pursuant to KRS 131.183. Said tax interest rate shall be changed by regulations promulgated by the City Treasurer, on an annual basis no later than December 31 of each fiscal year to become effective for the following year.
LICENSEE.
Any person required to file a return or to pay a business license fee under this chapter.
LICENSE INSPECTOR. The License Inspector for the city, pursuant to a lawfully executed interlocal agreement, shall be the county Fiscal Court’s office of the Treasurer, who shall be charged with the collection and enforcement of this chapter.
NEGLIGENCE.
The intentional disregard of the chapter and timely filing of return deadline.
NET PROFITS.
The net profit from the operation of a business, trade, occupation, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof, shall be the same as reported for federal and/or state income tax purposes, but without deduction of taxes based on income.
PERSON.
Every natural person, co-partnership, fiduciary, association, corporation, or self-employed person, firm, corporation or other business entity without employees. Whenever the term
PERSON
is used in any clause prescribing and imposing a penalty, in the nature of a fine or imprisonment, the word, as applied to association, shall mean the partners or members thereof as applied to corporations, the officers and directors.
UNDERPAYMENT.
THe total amount of all deficiencies if a return was filed on or before the last date prescribed for filling such return or the amount of license fee imposed, if a return was not filed on or before the last date prescribed for filing such return.
(Ord. 93-625, passed 6-1-93; Am. Ord. 02-786, passed 2-20-02; Am. Ord. 04-852, passed 12-13-04; Am. Ord. 05-890, passed 12-12-05; Am. Ord. 08-940, passed 2-25-08; Am. Ord. 12-988, passed 4-9-12)