CHAPTER 110: ANNUAL OCCUPATIONAL LICENSE FEES
Section
   110.01   Definitions
   110.02   Purpose
   110.03   Business regulations
   110.04   Business taxation
   110.05   Collection
   110.06   Exempted activities
   110.07   Tax schedule
   110.08   Definitions
   110.09   Performing nude or nearly nude activity prohibited
   110.10   Permitting nude or nearly nude activity on business establishment’s premises prohibited
   110.11   Hearing; revocation of occupational license
   110.99   Penalty
§ 110.01 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   "ANYBODY." Any human being, and any combination thereof, in the form of partnership, corporation, joint venture, unincorporated association, or otherwise.
   "APPLICABLE LAWS." The constitutions, statutes, ordinances, rules, regulations and other laws of the United States, Commonwealth of Kentucky, County of Kenton and any other governmental entity or agency having jurisdiction.
   "BUSINESS." Any and all franchises, trades, occupations, professions or other businesses within the meaning and context of KRS 92.280, KRS 92.281 and Section 181 of the Kentucky Constitution.
   "BUSINESS REGULATORY LICENSE." A license required by the City of Crescent Springs, pursuant to the police power thereof, for the purpose of regulating business activities and operations within the City of Crescent Springs.
   "BUSINESS REGULATORY LICENSE FEE." A fee required by the City of Crescent Springs for each Business Regulatory License, pursuant to KRS 82.082 and the police power thereof, to provide the funds necessary to pay the expenses of regulating business activities and operations within the City of Crescent Springs, including, without limitation, the expense of issuing Business Regulatory Licenses.
   "CITY." The City of Crescent Springs, in Kenton County, Kentucky.
   "NOBODY." Not anybody, or no human being, or any combination thereof, in the form of a partnership, corporation, joint venture, unincorporated association, or otherwise.
   "OCCUPATIONAL LICENSE FEE." A tax for revenue, pursuant to the taxing authority of the City of Crescent Springs, including, without limitation, the authority therefore established by KRS 82.082, KRS 92.280, KRS 92.281 and Section 181 of the Kentucky Constitution, wherein it is sometimes identified and referred to as a power to impose and collect license fees on stock used for breeding purposes, on franchises, trades, occupations and professions.
(Ord. 2007-12, passed 12-10-07)
§ 110.02 PURPOSE.
   The purpose of this chapter is to both regulate and tax those engaged in franchises, trades, occupations, professions and other businesses.
(Ord. 2007-12, passed 12-10-07)
§ 110.03 BUSINESS REGULATIONS.
   (A)   Requirements. All businesses, professions, or occupations shall pay to the city a license fee per annum of $50 plus a sum equal to 0.075% of 1% of the gross revenue of the business, profession, or occupation based upon the prior year's gross revenue as set forth in § 110.04(B), or that part of a multi-jurisdictional occupational permit fee collected by Kenton County and proportionally allocated to the city pursuant to the provisions of an inter-local agreement between the city and Kenton County and other cities therein for a single multi-jurisdictional occupational permit fee of $225.
   (B)   Prohibitions. Nobody, other than those who are only engaged as employees in the city, shall conspire, cause, permit, promote, allow, aid, assist, encourage or engage in any franchise, trade, occupation, profession or other business in the city for which the annual Business Regulatory License required hereby has not been issued.
   (C)   Form and content of annual Business Regulatory License and application. The form and content of the annual Business Regulatory License required by this chapter and the application for it shall be determined by the City Administrative Officer; provided, however, that the application shall include:
      (1)   Sufficient information for the identification of the persons involved in the franchise, trade, occupation, profession or other business;
      (2)   The computation of the annual Occupational License Fee imposed by this chapter;
      (3)   Sufficient information and inspection authorization for a determination by the city of compliance by the licensee with all applicable laws; and
      (4)   The name in which the business will be conducted; the address of the real estate upon which the business will be conducted, and the mailing address of the business if different from the location; and the business telephone number and the state tax identification numbers of the business.
      (5)   The name, address, date of birth and Social Security number of each owner of the business and each partner, officer or director, if any.
      (6)   The name, residence address and telephone number of a duly authorized representative of the business who is responsible for operating and managing the business in the city, and a night emergency number at which some responsible representative of the business can be reached in case of an emergency.
      (7)   A full description of the business operations to be conducted.
      (8)   The date on which the business began or will begin operations in the city.
      (9)   The accounting period of the business.
      (10)   The number of employees working or expected to be working for the business in the city during the license year.
      (11)   A statement describing the circumstances of each denial, suspension or revocation of any Business Regulatory License for any person named or identified in the application.
      (12)   A statement describing the circumstances of each conviction of any person named or identified in the application of a felony, misdemeanor for which imprisonment or other confinement was a possible penalty, any other crime in which moral turpitude was involved, or any other crime directly related to a business similar to that which is the subject of the application.
      (13)   A statement as to whether any license, permit, degree, certification or similar document is required by any applicable law for the conduct or employment in the business.
      (14)   A statement as to whether there are hazardous material kept at the business premises and the location thereof, and whether there are pets, guard dogs or other animals usually kept therein and any other information which the applicant believes would be necessary or helpful to emergency personnel responding to a call to said premises.
      (15)   The gross receipts and hereinafter described property factor, sales factor, and payroll factor of the business for the previous calendar year.
      (16)   Such additional information that the City Administrative Officer determines to be reasonably necessary.
      (17)   A warning in the following or similar language: "WARNING: Statements in this application shall be made under oath, by affirmation or any other legally authorized manner of attesting to the truth of such statements, with the signatures notarized, according to law; and any false statements made herein shall be punishable according to law; and may be cause for denial of the application or the revocation of any Business Regulatory License issued pursuant thereto."
      (18)   Information incorporated by reference. All information from any previous application for an annual Business Regulatory License required by this chapter, which continues to be accurate, may be incorporated by reference into subsequent annual applications for the same license by the same applicant.
   (D)   Application process.
      (1)   Signature to application. Each application for an annual Business Regulatory License required by this chapter shall be signed by the applicant or an authorized representative of the applicant, who shall attest to the truth of the statements therein, with knowledge that any false statements constitute perjury, for which the signatory may be prosecuted and punished according to law; and such signatures shall be notarized according to law.
      (2)   Payment of fees. Each application for an annual Business Regulatory License required by this chapter shall be presented to the City Clerk/Tax Collector, or any designee thereof, along with both the Business Regulatory License fee and any Occupational License Fee that is due from the applicant. No application for a Business Regulatory License shall be accepted or received by the City Clerk without payment of the Business Regulatory License fee and any Occupational License Fee due from the applicant.
      (3)   Review of applications. Each application for an annual Business Regulatory License required by this chapter that is received and accepted by the City Clerk/Tax Collector shall be immediately referred to the City Administrative Officer, who shall review it according to the following standards within 30 days after the receipt and acceptance thereof by the City Clerk/Tax Collector.
         (a)   When the applicant, or employees of the applicant, are required to have any license, permit, degree, certification or other similar document pursuant to the provision of any applicable law for the conduct of or employment in the business which is the subject of the application; the license, permit, degree, certification or other similar document shall have been duly issued to the applicant or employees of the applicant prior to the issuance of the Business Regulatory License. Documentary evidence of the issuance satisfactory to the City Administrative Officer shall be provided by the applicant.
         (b)   The criminal record of the persons named or identified in the application shall be considered to the extent such record includes conviction of a felony, a misdemeanor for which imprisonment or other confinement was a possible penalty, any other crime in which moral turpitude was involved; or any other crime which was directly related to a business of the type which is the subject of the application. In determining if a conviction was directly related to a business, the City Administrative Officer shall consider:
            1.   The nature and seriousness of the crime for which the person was convicted.
            2.   The relationship of the crime to the purpose of the regulation of the business.
            3.   The relationship of the crime to the ability, capacity and fitness required to perform the duties and discharge the responsibilities of the operation of the business.
            4.   The extent to which the person convicted has been successfully rehabilitated.
         (c)   The City Administrative Officer shall consider whether the business is of a type that the operation, unless closely supervised, has a probability of generating or resulting in criminal activity or adversely affecting the health, safety, morals and welfare of occupants or residents of adjoining property, the citizens and residents of the city, or will constitute a nuisance.
         (d)   The City Administrative Officer shall consider the business history of the applicant including:
            1.   Whether the persons named and identified in the application have been denied or had suspended or revoked a similar license by the City of Crescent Springs or any other city, county or state and the reasons therefor.
            2.   Whether complaints have been received by the city about the business practices or responsibility of the persons named and identified in the application, and the disposition of those complaints.
         (e)   The City Administrative Officer shall consider whether the persons named and identified in the application are indebted to the city for delinquent taxes, assessments, fines or similar obligations.
         (f)   The City Administrative Officer shall consider whether the business and the proposed location complies with all applicable laws, including, without limitation, land subdivision and use, zoning, building construction and maintenance, and fire prevention and life safety regulations.
         (g)   After review of the application in conformity with this chapter, the City Administrative Officer shall notify the City Clerk/Tax Collector, or any designee thereof, of either:
         (h)   The approval of the application.
         (i)   The approval of the application conditionally; but if the application is approved conditionally, the City Administrative Officer shall determine and require those conditions that are reasonably necessary to accomplish the intent of this chapter, including, without limitation:
            1.   A requirement that the applicant post bond with surety acceptable to the City Administrative Officer in a reasonable amount determined by the City Administrative Officer to ensure compliance.
            2.   A requirement that a debt to the city be paid before a specified date.
            3.   A requirement that the applicant permit periodic inspection of certain parts of the premises or of certain records.
            4.   A requirement that certain alterations be made in the premises before a specified date.
         (j)   The disapproval the application.
      (4)   Notice to the applicant. Unless the City Clerk/Tax Collector receives a written notice from the City Administrative Officer, within 30 days after an application for a Business Regulatory License required by this chapter has been referred to the City Administrative Officer for review pursuant to this chapter, that the application was either conditionally approved or disapproved, the City Clerk/ Tax Collector, or the designee thereof shall issue the Business Regulatory License that is the subject of the application and mail it to the applicant at the address indicated in the application; and, thereafter, the applicant may engage in the franchise, trade, occupation, profession or other business described in the application, but only at the address thereof indicated in the application, until that Business Regulatory License expires or is suspended or revoked according to the provisions of this chapter.
      (5)   Conditional approval of application. In the event that the City Clerk/Tax Collector receives a written notice from the City Administrative Officer, within 30 days after an application for a Business Regulatory License required by this chapter has been referred to the City Administrative Officer for review pursuant to this chapter, that the application was conditionally approved, the City Clerk/Tax Collector shall notify the applicant thereof and the reasons therefore identified by the City Administrative Officer, by certified mail, return receipt requested, to the address of the applicant indicated in the application, along with a notice that the license will be issued by the City Clerk/Tax Collector only upon receipt by the City Clerk/Tax Collector of a written signed acceptance by the applicant of the conditions to be performed prior to the issuance of the license. The notice shall also state that if the acceptance is not received by the City Clerk/Tax Collector within such time, the application will thereby be disapproved.
      (6)   Disapproval of Application. In the event that the City Clerk/Tax Collector receives a written notice from the City Administrative Officer, within 30 days after an application for a Business Regulatory License required by this chapter has been referred to the City Administrative Officer for review pursuant to this chapter, that the application was disapproved by the City Administrative Officer, the City Clerk/Tax Collector shall notify the applicant of that denial and the reasons therefore identified by the City Administrative Officer, by certified mail, return receipt requested, to the address of the applicant indicated in the application, with a refund of any anticipated City Occupational License Fee paid with the application, and a notice of the procedure established in this chapter for an appeal from the denial of that application.
      (7)   Business regulatory license revocation or suspension.
         (a)   Any Business Regulatory License required by this chapter may be revoked or suspended by the City Administrative Officer for any period of time determined by the City Administrative Officer to be reasonable and appropriate for any of the following reasons; but only after a due process evidentiary hearing in regard thereto, for which a notice has been sent to the licensee at the address indicated in the licensee's application, by certified mail, return receipt requested, at least ten days prior to the hearing;
         (b)   Any false or intentionally misleading statement or information provided in the license application;
         (c)   Any failure or refusal to perform or abide by any of the conditions of a conditional license;
         (d)   The criminal conviction of any person named or identified in the license application of a felony, a misdemeanor for which imprisonment or any other confinement is a possible penalty, any other crime in which moral turpitude is involved, or any other crime which directly relates to a business of the type for which the license was issued. However, the consideration of such a criminal conviction shall include:
            1.   The nature and seriousness of the crime for which the person was convicted.
            2.   The relationship of the crime to the purposes of the regulation of the business.
            3.   The relationship of the crime to the ability, capacity and fitness required to perform the duties and discharge the responsibilities of the operation of the business.
            4.   The extent to which the person has been successfully rehabilitated.
         (e)   The revocation, suspension or expiration without renewal of any license, permit, degree, certification or similar document which is required by any applicable law for the conduct of or employment in the business for which the license was issued.
         (f)   The violation of any applicable law in the conduct of the business by any person engaged therein.
         (g)   Violations of applicable laws by any person within the business premises of the licensee, or under the control thereof.
         (h)   The revocation or suspension of a Crescent Springs Business Regulatory License pursuant to Crescent Springs ordinance shall be in addition to the imposition of any other penalty prescribed by Crescent Springs ordinance or any other applicable law.
   (E)   Appeals.
      (1)   Any conditional approval or disapproval of an application for a Business Regulatory License required by this chapter, or any suspension or revocation of any such license may be appealed to the Mayor of the City of Crescent Springs, by filing with the City Clerk/Tax Collector, within 30 days after the conditional approval, disapproval, revocation or suspension:
      (2)   A written notice of the appeal;
      (3)   A copy of the conditional approval, disapproval, revocation or suspension that is the subject of the appeal; and
      (4)   A statement why there should be an approval without conditions, or no disapproval, revocation or suspension; and
      (5)   An appeal fee in the sum of $200, to provide for the expenses of conducting a due process hearing in regard thereto.
      (6)   In such an appeal, a de novo due process hearing in regard to the suspension or revocation shall be conducted by the Mayor, or by a hearing officer appointed by the Mayor, who shall file a record with the Mayor, with a written recommendation regarding findings of fact, conclusions of law and a decision based thereon. Within 90 days after the date the appeal was filed, the Mayor shall issue a written decision in regard thereto, including findings of fact, conclusions of law and a decision based upon a record of the due process hearing; and the appellant shall be notified thereof by certified mail, return receipt requested, at the address thereof indicated in the application for the license. Unless an appeal from the decision of the Mayor is filed in the court having jurisdiction thereof within 30 days after the decision of the Mayor, the decision of the Mayor shall become final.
   (F)   Expiration date. Unless an earlier expiration date is provided therein, all Business Regulatory Licenses required hereby shall expire at midnight on the 15th day of the fourth month after the end of the fiscal year of the licensee.
   (G)   Kenton County Fiscal Court. The executive authority of the city may contract with the Fiscal Court of Kenton County, Kentucky, for the performance of the duties imposed by this chapter on the City Clerk/Tax Collector.
(Ord. 2007-12, passed 12-10-07; Am. Ord. 2008-13, passed 12-22-08)
§ 110.04 BUSINESS TAXATION.
   (A)   Levy and imposition. For the purpose of providing funds for the general operating expenses of the City and the municipal services and functions provided thereby, and subject to the provisions of KRS 67.750 through 67.795, and except as provided in § 110.03(D)(3)(c) of this chapter, an Occupational License Fee is hereby levied and imposed upon everybody engaged in any franchise, trade, occupation, profession or other businesses in the city, for the privilege of that engagement.
   (B)   Rate. The Occupational License Fee that is levied and imposed by this chapter is at the rate of:
      (1)   Employees: 1% of all compensation earned by an employee for labor, work or services provided in the city.
      (2)   Those not employees: 0.075% of 1% of gross receipts of everybody, other than employees, who is engaged in any franchise, trade, occupation, profession or other business in the city.
   (C)   Apportionment of gross receipts. Pursuant to the authority of KRS 67.753(4), it is hereby determined that the apportionment provisions of KRS 67.753 do not fairly represent the extent of the engagement in the city of those, other than employees, who are engaged in any franchise, trade, occupation, profession or other business both within and outside of the city; and, accordingly, the following described property factor is hereby added to the payroll factor and the sales factor provided in KRS 67.753 for the apportionment of the gross receipts of those, other than employees, who are engaged in any franchise, trade, occupation, profession or other business both within and outside of the city.
      (1)   The property factor is a fraction, the numerator of which is the average value of the taxpayers real and tangible personal property owned or rented and used in the city during the computation period, and the denominator of which is the average value of all of the taxpayer's real and tangible personal property owned or rented and used anywhere during the computation period. In the determination of the property factor:
         (a)   Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate which is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
         (b)   The average value of property shall be determined by averaging the values at the beginning and ending of the computation period, but the City Administrative Officer may require the averaging of monthly values during the computation period if reasonably required to reflect properly the average value of the taxpayer's property.
      (2)   The proportion of the total gross receipts everywhere of those, other than employees, who are engaged in any franchise, trade, occupation, profession or other business both within and outside of the city that are subject to the Occupational License Fee established by this chapter, shall be determined by multiplying the total gross receipts thereof everywhere by the quotient of the total of the payroll factor and the sales factor described in KRS 67.753 (2) and (3), and the property factor described in the previous § 110.04(C)(1), that the franchise, trade, occupation, profession or other business had in the city during the tax period, divided by the total number of those factors that the franchise, trade, occupation, profession or other business had in the city during the tax period. The total number of those factors that the franchise, trade, occupation, profession or other business had in the city during the tax period will always be either one, two or three. For example, if the franchise, trade, occupation, profession or other business:
         (a)   Had only the sales revenue factor in the city, during the tax period, without either the property factor or the payroll factor in the city, the total number of those factors that the franchise, trade, occupation, profession or other business had in the city during the tax period would be one; or
         (b)   Had both the sales revenue factor and the payroll factor in the city, during the tax period, without the property factor in the city, the total number of those factors that the franchise, trade, occupation, profession or other business had in the city during the tax period would be two; or
         (c)   Had the sales revenue factor, and the payroll factor, and the property factor in the city, during the tax period, the total number of those factors that the franchise, trade, occupation, profession or other business had in the city during the tax period would be three.
   (D)   Administrative provisions. The provisions of this chapter shall be administered and enforced by the City Administrative Officer, who is hereby authorized to promulgate any additional regulations in regard thereto which are not inconsistent with any state statute, or any ordinance of the city, or any executive order of the Mayor.
   (E)   Purpose of occupational license fee. The purpose of the Business Regulatory License Fees and the Occupational License Fees imposed and levied by this chapter is to fund the general operating expenses of the city, including, without limitation, police, fire, emergency medical, public works and administrative services.
(Ord. 2007-12, passed 12-10-07)
§ 110.05 COLLECTION.
   The Business Regulatory License fees and Occupational License Fees imposed and levied by this chapter shall be received and collected by the City Clerk/Tax Collector or by the Fiscal Court of Kenton County, Kentucky, with which the executive authority of the city is hereby authorized to contract for those services.
(Ord. 2007-12, passed 12-10-07)
§ 110.06 EXEMPTED ACTIVITIES.
   (A)   Because of the undue burden of administration, no license under this chapter shall be required of domestic servants employed in private homes.
   (B)   No license shall be required of a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect or religious organization, to teach and preach its religious doctrines or to administer its rites in public worship, in the performance of one or more of those duties. However, it is not intended to exempt an ordained minister of religion from the necessity of paying a license fee for work done or services performed in the city in activities not connected with his or her regular duties as a minister of religion.
   (C)   Places of worship, religious schools and institutions of education not used or employed for gain by any person or corporation and the income of which is devoted solely to the cause of education and purely public charities but not their employees shall be exempt from all provisions of this chapter.
   (D)   Apartment houses and the rental of property shall be exempt from the license fee required by this chapter if the apartment building or residence involved shall have only two residential units and only if the owner of the building shall occupy one of those two residential units as his or her principal and primary residence.
   (E)   Nothing in this section shall be construed to mean that employees of churches, religious congregations or religious societies of all creeds (except duly ordained ministers) shall be relieved from the payment of any occupational license fee in compliance with all regulations established by the License Inspector with respect to making returns and payment of the fees.
(Ord. 2007-12, passed 12-10-07; Am. Ord. 2011-5, passed 5-9-11)
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