Chapter 16  TAXATION*
Article I. In General
   Sec. 16-1.   Assessments by county.
   Sec. 16-2.   Designation of agent.
   Sec. 16-3 - 16-15.   Reserved.
Article II. Occupational Licenses
   Sec. 16-16.   Definitions.
   Sec. 16-17.   Occupational license application required.
   Sec. 16-18.   Occupational license tax payment required.
   Sec. 16-19.   Apportionment.
   Sec. 16-20.   Employers to withhold.
   Sec. 16-21.   Returns required.
   Sec. 16-22.   Extensions.
   Sec. 16-23.   Refunds.
   Sec. 16-24.   Federal/state audit provisions.
   Sec. 16-25.   Administrative provisions.
   Sec. 16-26.   Information to remain confidential.
   Sec. 16-27.   Penalties.
   Sec. 16-28.   Use of occupational license tax.
   Sec. 16-29.   Payment of estimated tax quarterly.
   Secs. 16-30 - 16.50.   Reserved.
Article III. License Tax on Insurance Companies
   Sec. 16-51.   Levy.
   Sec. 16-52.   Due date; interest.
   Sec. 16-53.   Breakdown of collections by category.
   Secs. 16-54 - 16.65.   Reserved.
Article IV. Transient Tax
   Sec. 16-66.   Levy.
   Sec. 16-67.   Collections by businesses.
   Sec. 16-68.   Due date; return.
   Sec. 16-69.   Penalty for late payment.
   Sec. 16-70.   Bonding of officers handling funds; itemized quarterly reports.
   Sec. 16-71.   Depository.
   Sec. 16-72.   Issuance of bonds; use of funds; fiscal year.
   Sec. 16-73.   Promotion of tourist attractions.
   Sec. 16-74 - 16.85.   Reserved.
Article V. Reserved
Article VI. Financial Institution Franchise and Local Deposit Tax
   Sec. 16-91   Imposition of tax
   Sec. 16-92   Tax due
   Sec. 16-93   Lien imposed
   Sec. 16-94   Use of tax
   Sec. 16-95   Penalty
   * Cross references--Any ordinance relating to ad valorem tax rates saved from repeal, § 1-795; administration, Ch. 2; finance, § 2-216 et seq.
   State law references--Finance and revenue of cities other than the first class, KRS Ch. 92; general powers of cities to tax, KRS 92.280.