(A) Each employer who employs one or more persons within the city shall deduct monthly, or more often than monthly, at the time of the payment thereof, the occupational license fee due from each employee measured by the amount of salaries, wages, commissions, or compensation due by the employer to the employee and shall pay to the Treasurer or city designee the amount of occupational license fee so deducted. The payment required to be made on account of deductions by employers shall be made quarterly to the Treasurer, or the city’s designee, for the quarterly periods ending on the last day of March, June, September, and December of each year, on or before the last day of the month following the quarter of the deduction. The employer shall annually by February 28 of each year make a return to the Treasurer, or the city designee, in which return is set forth the name and residence of each employee of the employer during the preceding calendar year, giving the amount of salaries, wages, commission, or other compensations earned during the preceding year by each such employee. A copy of the applicable federal Forms W-2 and W-3 is an acceptable submission of this required information. The failure or omission of any employer to deduct the occupational license fee shall not relieve the employee from the payment of the occupational license fee in compliance with such regulation with respect to making returns and payment thereof, as may be fixed in this chapter or established by the Treasurer.
(B) Any business entity subject to any license fee imposed by this chapter shall, consistent with KRS 67.768, make and file with the Treasurer or the city’s designee a return on a form furnished by or attainable from the Treasurer or city designee, and include payment for the amount due.
(C) The Treasurer shall have the authority to extend the time of filing of such returns in his discretion. The extension shall be upon the written request of the licensee. The licensee shall pay, as part of the tax, interest as provided by KRS 67.770.
(D) A copy of the applicable federal tax form shall be attached to the annual license return filed with the Treasurer or the city’s 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)