(A) The purpose of this chapter is to regulate and tax anyone or any entity engaged in franchises, trades, occupations, associations, professions and other businesses in the city.
(B) Administrative provisions. The provisions of this chapter shall be administered 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, any ordinance of the city, or any executive order of the Mayor.
(C) The Treasurer, or city designee, acting under the direction and control of the City Administrative Officer, is hereby charged with the enforcement of provisions of this chapter, and is hereby empowered to prescribe, adopt, and promulgate and enforce rules and regulations relating to any matter pertaining to the enforcement of the provisions of this chapter, including but not limited to provisions for the re-examination and correction of returns to which an underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the licensee and employers. Provided, however, all such rules, regulations and decisions shall be subject to disapproval by the Mayor. This authority is not diminished or eliminated by the city's participation in an agreement with one or more other governmental entities or other authorized collection agencies for collection of occupational license fees and taxes.
(D) The Treasurer or city designee, by representatives appointed by him or her in writing, may at any time examine the books, papers, and records of any business entity or employee in order to determine the accuracy of any return made or if no return was made to ascertain the amount of license fee imposed by the terms of this chapter, as he or she may deem this reasonably necessary for purposes incident to the performance of his or her duties hereunder. The Treasurer or city designee may enforce this right by application to the appropriate court having jurisdiction over these matters.
(E) Any city staff member or contractor designated by the City Administrator or the Mayor shall assist the Treasurer or city designee in the enforcement of this chapter.
(F) The executive authority of the city may contract with the Fiscal Court of Kenton County or any other designated collection agent, for the performance of some or all of the duties imposed on city staff by this chapter. Any contract with the Fiscal Court of Kenton County or other city designee does not preclude the city, through its officers and employees, from separately enforcing any or all of the provisions of this chapter.
(G) Nothing in this chapter shall prevent the city from seeking injunctive relief pursuant to KRS 83A.065 or any other relief from a court of competent jurisdiction.
(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)