All license fees imposed by this chapter shall be due no later than thirty (30) days after the end of each calendar quarter. License fees which are not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6). There is a minimum license fee due from each company transacting business within the city of ten dollars ($10.00) for each calendar quarter. Any refund claims made by any company submitting payments hereunder to the city shall be made no later than two (2) years from the date such payment is made to the city.
(Ord. 11-07-1, passed 11-12-07)