Section
110.01 Definitions
110.02 Use of fees; purpose of chapter
110.03 License required; application
110.04 Imposition of license fees; exception
110.05 Computation of percentage of work done in the city
110.06 Subject business entities; business allocation percentage formula
110.07 Other subject activities
110.08 Filing of estimated return and payment of license fee
110.09 Records to be kept
110.10 Investigative powers of City Clerk/Treasurer/Tax Collector
110.11 Enforcement by City Clerk/Treasurer/Tax Collector
110.12 Collection of underpayment; refund of overpayment
110.13 Confidentiality of information
110.14 Interest and penalties
110.15 Schedule of special regulatory fees
110.16 Conditions and standards for the issuance, suspension and revocation of business and professional licenses
110.17 Exemptions
110.99 Penalty
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, joint venture or any other form of unincorporated enterprise, owned or engaged in by two or more persons.
BUSINESS. A synonym for OCCUPATION, TRADE, PROFESSION or OTHER ACTIVITY and shall mean an enterprise, activity or undertaking of any nature conducted for gain or profit, or conducted by an individual, co-partnership, association or any other entity, but shall not include the usual activities of boards of trade, chambers of commerce, trade associations or unions (or other associations performing the services usually performed by trade associations or unions), Community Chest funds or foundations, corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, educational or civic purposes, or for the prevention of cruelty to children or animals, or clubs or fraternal organizations operated exclusively for social, literary, educational or fraternal purposes, where no part of the earnings or income or receipts for such units, groups or associations inures to the benefit of any private shareholder or individual.
CITY CLERK/TREASURER/TAX COLLECTOR. The City Clerk/Treasurer of Dawson Springs.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Kentucky or any other state, territory, foreign country or dependency.
LICENSEE. Any person required to file a return or to pay a license fee under this chapter.
NET PROFITS. The net income from the operation of each and every business or enterprise at a single location after provision for all costs and expenses incurred in the conduct thereof shall be the same as reported for federal income tax purposes, excluding items exempted under this chapter. Forms O1-100 and O1-101 are hereby approved and made a part of this chapter.
OCCUPATION, TRADE, PROFESSION or OTHER ACTIVITY. The doing of any kind of work or the rendering of any kind of personal service, further defined at BUSINESS above.
PERSON. Any natural person, co-partnership, fiduciary, association or corporation. Whenever the word PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members thereof, and as applied to corporations, shall mean the officers and directors thereof.
(Prior Code, § 110.01) (Ord. A-27, passed 3-24-1969)
(A) All moneys derived from license fees under the provisions of this chapter shall be paid to the City Clerk/Treasurer/Tax Collector and placed to the credit of the General Revenue Fund of the city and shall be expended and used for:
(1) Defraying the current, general and incidental expenses of the city;
(2) For capital improvement; and
(3) For the construction and reconstruction of streets, alleys, curbs and sidewalks, as authorized by the City Council.
(B) It is the purpose of this chapter to provide revenue for the General Revenue Fund of the city, and it is not the intention of the city or of this chapter to impose and require an occupational license fee prohibited by law.
(Prior Code, § 110.02) (Ord. A-27, passed 3-24-1969)
Any person, firm, corporation or association desiring to enter into any trade, occupation or profession within the city shall apply in writing to the City Clerk/Treasurer/Tax Collector. Any such application must have the approval of the City Clerk/Treasurer/Tax Collector before a license is issued. The City Clerk/Treasurer/Tax Collector responsible for issuing a business license shall have the right to reasonably inquire of the applicant the nature of the business to be conducted in order to determine its potential impact upon any adjoining or nearby property. As a condition of issuing the business license, the city shall have the right to require the applicant to take reasonable steps to minimize or prevent any potential negative impact of the business on any adjoining or nearby property. The application shall be approved or denied within five days of receipt of the application. In the event the application is denied, the applicant shall have the right to appeal the denial to the City Council which shall conduct a hearing thereon within 30 days of the denial. In the event the applicant misrepresents to the city the nature of the business to be conducted, the city shall have the right to revoke or suspend the business license.
(Prior Code, § 110.03) (Ord. passed 2-16-1970; Ord. 2023-01, passed 3-21-2023)
Penalty, see § 110.99
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