(A) Every business entity engaged in any trade, occupation, employment, business, or profession (which terms are hereinafter collectively called “business”) hereinafter specified, shall be required to obtain the occupational license and pay a license tax therefor herein provided, prior to beginning to engage in the business and thereafter, on or before the fifteenth day of the fourth month following the end of the taxable year of the business entity.
(B) All licenses issued under the provisions of this chapter shall have the license year for which they are issued written on the face of the license in large figures, and it shall be the duty of each person to whom a license is issued to keep the license or a duplicate thereof as herein provided for, posted in a conspicuous place in his place of business, where it will be at all times exposed to the public view. Any person holding a business license under this chapter hall present said license upon request by the Code Enforcement Office, Dry Ridge Police Department, Mayor and/or City Attorney, any city representative. Failure to produce said license may result in a fine up to $100.00.
(C) No license issued under this chapter shall authorize any person to engage in any business other than the one for which the license was issued, unless transferred by the City Clerk as hereinafter provided.
(D) Where, under any ordinance, statute, or law, a special form of application is required or bond demanded prior to entering into any business for which a license is applied for under the provisions of this chapter, the City Clerk shall not issue the license hereunder until such special application has been made or such bond properly executed.
(E) The following entities are specifically exempt. Exempt of the fee means a business license must be obtained, but with no fee.
(1) Non-profit entities as designated as such by the federal tax code.
(2) Any governmental entity or agency.
(3) Schools.
(4) Churches.
(5) Minors (17 and under) (Exemption VOID if minor uses commercial transportation).
(6) Any other entity where the imposition of such tax would violate a provision of the Kentucky Revised Statute or federal law.
(F) For purposes of this section, the advertisement of any person or entity that he is engaged in any business, for which a license is required, shall be conclusive evidence that such a license is required by under this section.
(Ord. 828-2017, passed 3-20-17) Penalty, see § 110.99