Loading...
(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
Every insurance company shall make the accounts and books of the company which reflect the premiums taxed under the provisions of this subchapter available to the fiscal court or its representative at the local agent’s office, the home office, or the state office of the company; and audits of the accounts and books may be authorized by the Fiscal Court.
(Order 1973-06-25, passed 6-25-1973) Penalty, see § 110.99
(A) An additional insurance license fee is imposed upon and shall be collected from insurance companies within Daviess County, but outside the City of Owensboro and the City of Whitesville, for the privilege of engaging in the business of insurance. Effective July 1, 2024, the license fee upon imposed and collected from insurance companies for casualty (but excluding rain and hail insurance premiums on crops), automobile, inland marine, fire and allied perils insurance shall be 1.1%.
(B) The license fee imposed upon each insurance company issuing an insurance policy that is not a life insurance policy shall be 1.1% of the premiums actually collected within each calendar quarter by reason of the issuance of such policies on risks located within Daviess County, but outside the corporate limits of the City of Owensboro and the City of Whitesville, on those classes of businesses that it is authorized to transact, less all premiums returned to policy holders. However, the license fee or tax imposed shall not apply to premiums received on:
(1) Policies of group health insurance provided for state employees under KRS 18A.225;
(2) Policies insuring employers against liability for personal injuries to their employees, or death of their employees caused thereby, under the provisions of KRS Chapter 342;
(3) Health Insurance policies issued to groups and individuals;
(4) Policies issued through Kentucky Access created in Subtitle 17B of KRS Chapter 304;
(5) Policies for high deductible health plans as defined in 26 U.S.C. § 223(c)(2).
(C) All license fees imposed by this section shall be due no later than 30 days after the end of each calendar quarter. License fees that are not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6).
(D) Every insurance company subject to the license fees imposed by this section shall annually, by March 31, furnish the county with a written breakdown of all collections in the preceding calendar year for the following categories of insurance:
(1) Casualty, but excluding rain and hail premiums on crops;
(2) Automobile;
(3) Inland marine;
(4) Fire and allied perils; and
(5) Health.
(E) All revenues derived from this section shall be deposited in the General Fund of the County Fiscal Court to fund fire protection services and protection to persons and property expenditures in the county.
(Ord. 220.37 (2023), passed 11-14-2023)
(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any person violating the provisions of § 110.01(F) shall be punished by a fine of not less than $25, and not more than $500 or by imprisonment for up to 30 days, or both fine and imprisonment.
(C) (1) Any person who violates § 110.02(B) or (C) shall be punished by a fine of up to $250 for each violation.
(2) A second violation of § 110.02(B) or (C) within a 12-month period shall constitute a Class B misdemeanor with punishment as set forth in the Kentucky Revised Statutes.
(3) Three or more violations of § 110.02(B) or (C) within a 12-month period shall constitute a Class A misdemeanor with punishment as set forth in the Kentucky Revised Statutes.
(D) (1) (a) A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax due for each calendar month or fraction thereof if the business entity:
1. Fails to file any return or report on or before the due date prescribed for filing or as extended by the county; or
2. Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(b) The total penalty levied pursuant to this division (D)(1) shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(2) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 110.19 may be subject to a penalty in an amount equal to 5% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division (D)(2) shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(3) In addition to the penalties prescribed in this division (D), any business entity or employer shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the county. A fraction of a month is counted as an entire month.
(5) The county may enforce the collection of the occupational tax due under § 110.17 and any fees, penalties, and interest as provided in divisions (D)(1), (D)(2), (D)(3), and (D)(4) above by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the county shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of §§ 110.15 through 110.27.
(6) In addition to the penalties prescribed in this division (D), any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(7) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under §§ 110.15 through 110.27 of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
(8) A return for the purpose of this division (D) shall mean and include any return, declaration, or form prescribed by the county and required to be filed with the county by the provisions of §§ 110.15 through 110.27, or by the rules of the county or by written request for information to the business entity by the county.
(9) Any person violating the provisions of § 110.25 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than $500 or imprisoned for not longer than six months, or both.
(10) Any person violating the provisions of § 110.25 by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(Order 1973-06-25, passed 6-25-1973; Ord. 1030.2 (94), passed 3-30-1994; Ord. KOC 220.17 (2006), passed 11-21-2006; Ord. KOC 411.1 (2013), passed 12-5-2013)