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§ 110.11 INFORMATION TO REMAIN CONFIDENTIAL.
   (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 city from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of the Qt/s tax laws or in any action challenging the city’s tax laws.
   (B)   The city reserves the right to disclose to the Commissioner of Revenue of the state or his or her duly authorized agent all such information and rights to inspect any of the books and records of the city if the Commissioner of Revenue of the state grants to the city the reciprocal right to obtain information form the files and records of the Kentucky Revenue Cabinet and maintains the privileged character of the information so furnished. Provided, further, that the city may publish statistics based on such information in such a manner as not to reveal data respecting gross receipts or compensation of any person or business entity.
   (C)   In addition, the city is empowered to execute similar reciprocity agreements as described in division (B) of this section with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
   (D)   Any person violating the provisions of this section by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00) or imprisoned for not longer than six (6) months, or both.
   (E)   Any person violating the provisions of this section by divulging confidential taxpayer information shall be fined not more than one-thousand dollars ($1,000.00) or imprisoned for not more than one (1) year, or both.
(Ord. 2017-21, passed 12-5-17)
§ 110.12 USE OF OCCUPATIONAL LICENSE TAX.
   All money derived from license fees under the provisions of this chapter shall be paid to the City Treasurer and placed to the credit of the General Revenue Fund of the city and shall be used and expended in defraying the: (a) current, general and incidental expenses of the City; and/or (b) capital improvements.
(Ord. 2017-21, passed 12-5-17)
§ 110.99 PENALTY.
   (A)   A business entity subject to tax on gross receipts maybe subject to a penalty equal to five percent (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 city; or
      (2)   Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
      (3)   The total penalty levied pursuant to this subsection shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
   (B)   Every employer who fails to file a return or pay the tax on or before the time prescribed under§ 110.05 may be subject to a penalty in amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this section shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
   (C)   In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (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 city. A fraction off a month is counted as an entire month.
   (D)   Every tax imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
   (E)   The city may enforce the collection of the occupational tax due under § 110.03 and any fees, penalties, and interest as provided in divisions (A), (B), (C), and (D) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the City shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
   (F)   In addition to the penalties prescribed in tins section, 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.
   (G)   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 this chapter 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.
   (H)   A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(Ord. 2017-21, passed 12-5-17)