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(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this subchapter.
(B) (1) Any tax collected pursuant to the provisions of this subchapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the county, whichever is the later, except in the following circumstances.
(a) In any case where the assessment period contained in § 110.23 has been extended by an agreement between the business entity and the county, the limitation contained in this division (B) shall be extended accordingly.
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division (B) or six months from the conclusion of the federal audit, whichever is later.
(2) For the purposes of this division (B) and division (A) above, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this subchapter is vested exclusively in the county.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
(A) No present or former employee of any tax district shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the tax district or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly-authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the tax district from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of a tax district tax law or in any action challenging a tax district tax laws.
(B) The county reserves the right to disclose to the Commonwealth Commissioner of Revenue or his or her duly-authorized agent all such information and rights to inspect any of the books and records of the county if the Commonwealth Commissioner of Revenue grants to the county the reciprocal right to obtain information form the files and records of the Commonwealth Department of Revenue and maintains the privileged character of the information so furnished; provided, further, that the county may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
(C) In addition, the county is empowered to execute similar reciprocity agreements as described in division (B) above with any other taxing entity should there be a need for exchange of information in order to effect diligent enforcement of this subchapter.
(Ord. KOC 220.17 (2006), passed 11-21-2006) Penalty, see § 110.99
(A) This subchapter shall be effective on July 1, 2005. All taxes and exemptions calculated on a taxable year beginning on a date other than July 1 shall be computed on a pro rata basis.
(B) The effective date of the reduction of the occupational license fee from 0.5% to 0.35% is January 1, 2007.
(Ord. KOC 220.17 (2006), passed 11-21-2006)
INSURANCE COMPANIES
For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COUNTY. The unincorporated area of Daviess County.
INSURANCE COMPANY. Any fire and casualty insurance company or agent doing business in the county-wide area of Daviess County, including the incorporated portions thereof, that provides insurance on property or risks located in the unincorporated areas of Daviess County.
PREMIUM. Any assessment collected by or any payment made to a fire and casualty insurance company for insurance on property or risks within the county: but PREMIUM shall not be construed
to include any reinsurance premiums paid to or received by any insurance company, premiums received for insuring employers against liability for personal injuries to their employees, or death caused thereby, under the provisions of the Workmen’s Compensation Act.
(Order 1973-06-25, passed 6-25-1973)
(A) On or before the last day of February of each year, every insurance company shall file with the County Treasurer a statement of the total amount of direct premiums received during the preceding calendar year for insurance on property or risks located within the county, less premiums returned to policy holders, premiums on policies not taken, and dividends paid or credited to policy holders.
(B) Upon filing the statement, an insurance company shall pay to the County Treasurer a license lax of 4.9% of the premiums received less the deductions provided for in division (A) above; provided, however, that the minimum annual license tax shall be $5.
(C) All license fees due from insurance companies shall be due and payable annually on or before the last day in February, and if not paid by this date, the insurance company shall be deemed delinquent and a penalty of 10% per annum may be added.
(D) The license fee for insurance companies entering business after the last day in February shall be due and payable at the time of establishing the business and if not paid within ten days shall be deemed delinquent and a penalty of 10% may be added.
(E) The County Treasurer shall deposit the license taxes collected pursuant to the provisions of this suchapter in a sinking fund to be designated as the “Daviess County Fire Protection Sinking Fund.” The Fund shall be used for fire protection equipment, Fire Department buildings and salaries, or incidental expenses for maintaining and equipping Daviess County Fire Departments; or used as security for the sale of revenue bonds commensurate with the above enumerated expenditures.
(Order 1973-06-25, passed 6-25-1973; Order 1974-01-01, passed 11-28-1973) Penalty, see § 110.99
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