For the right and privilege to be employed or engage in any manner of work activities, as an employee or employed person, within the City of Dry Ridge, Kentucky, there is hereby and here under established that all such employees and employed persons obtain from the City of Dry Ridge, Kentucky, an annual employee occupational license, unless specifically exempt under this Section. All sworn public safety officials, including all law enforcement, fire department and EMS/EMT personnel working for a governmental (public) agency are hereby exempt from the occupational/payroll tax. In the event another governmental agency imposes a payroll tax upon employees of the city who are within the exempted class, then the exemption for the employees of that governmental agency shall be repealed and any such employees shall be subject to the payroll tax. Individuals employed by a private (non-public) entity are not exempt from the occupation/payroll tax.
(Ord. 827-2017, passed 3-6-17)