For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ANYBODY" or "ANYONE." Any person required to act, comply, or provide information by this chapter.
"BUSINESS ENTITY." Shall have the same meaning as set forth in KRS 67.750.
"BUSINESS REGULATORY LICENSE." A license required by the city, pursuant to the police power thereof, for the purpose of regulating business activities and operations within the city.
"BUSINESS REGULATORY LICENSE FEE." A fee required by the city for each business regulatory license, pursuant to KRS 82.082 and police power thereof, to provide the funds necessary to pay the expenses of regulating business activities and operations within the city, including, without limitation, the expense of issuing business regulatory licenses.
“CITY.” The City of Crestview Hills, Kentucky, its officers and employees, including, but not limited to the City Administrator, City Clerk and City Finance Officer/Treasurer.
“CITY CLERK.” The City Clerk of the City of Crestview Hills, Kentucky.
“CITY DESIGNEE.” Any person or entity that the city employs or contracts with for the implementation, administration or collection of occupational license fees and/or taxes under this chapter. Kenton County is a “CITY DESIGNEE” pursuant to the applicable interlocal agreement signed by the city and the county.
"COMPENSATION." Shall have the same meaning as set forth in KRS 67.750.
“EMPLOYEE.” Shall have the same meaning as in KRS 67.750.
"LICENSE." A Crestview Hills business regulatory license.
“LICENSEE.” Any business entity required to obtain a business regulatory license, file a return or pay a license fee under this chapter.
“OCCUPATION,” “TRADE,” “PROFESSION,” or “OTHER ACTIVITY.” The doing of any kind of work, the rendering of any kind of personal service, or the holding of any kind of position or job within the city by any clerk, laborer, tradesman, manager, official or other employee, including any nonresident of the city who is employed by an 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 who receives a salary for his or her personal services rendered in the business of such firm or corporation. The words “OCCUPATION,” “TRADE,” “PROFESSION,” or “OTHER ACTIVITY” shall also include an officer or employee employed, either by election or appointment by any federal agency, state, county, or city, where the services of such official or employee are rendered within the city.
“OCCUPATIONAL LICENSE FEE.” A tax for revenue, pursuant to the taxing authority of the City of Crestview Hills, including, without limitation, the authority 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; associations; and professions.
"TAXABLE YEAR." The calendar year or fiscal year ending during the calendar year upon the basis of which net income or gross receipts are computed.
“TREASURER.” The Finance Officer/Treasurer of the City of Crestview Hills, Kentucky, or the city designee.
(Ord. 2007-12-1, passed 12-13-07; Am. Ord. 2019-08-02, passed 11-14-19; Am. Ord. 2021-7-2, passed 8-12-21)