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The city may grant any business entity an extension of not more than six months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the city and the business entity, for filing its return, if the business entity, on or before the date prescribed for payment of the tax, requests the extension and pays the amount properly estimated as its tax. If the time for filing a return is extended, the business entity shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due on the return, but not previously paid, from the time the tax was due until the return is actually filed and the tax paid to the city. A fraction of a month is counted as an entire month.
(Ord. O-27-07, passed 12-11-07)
The full amount of the unpaid tax payable by any business entity, as appears from the face of the return, shall be paid to the city at the time prescribed for filing the tax return, determined without regard to any extension of time for filing the return.
(Ord. O-27-07, passed 12-11-07)
(A) As used in this section, unless the context requires otherwise:
(1) "CONCLUSION OF THE FEDERAL AUDIT" means the date that the adjustments made by the Internal Revenue Service to net income or gross receipts as reported on the business entity's federal income tax return become final and unappealable; and
(2) "FINAL DETERMINATION OF THE FEDERAL AUDIT" means the revenue agent's report or other documents reflecting the final and appealable adjustments made by the Internal Revenue Service.
(B) As soon as practicable after each return is received, the city may examine and audit it. If the amount of tax computed by the city is greater than the amount returned by the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the city within five years from the date the return was filed, except as otherwise provided in this division (B).
(1) In the case of a failure to file a return or of a fraudulent return the additional tax may be assessed at any time.
(2) In the case of a return where a business entity understates gross receipts, or omits an amount properly includable in gross receipts, or both, which understatement or omission or both is in excess of 25% of the amount of gross receipts stated in the return, the additional tax may be assessed at any time within six years after the return was filed.
(3) In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this subsection, or six months from the date the city receives the final determination of the federal audit from the business entity, whichever is later.
(4) The times provided in this division may be extended by agreement between the business entity and the city. For the purposes of this division, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(C) Every business entity shall submit a copy of the final determination of the federal audit within 30 days of the conclusion of the federal audit.
(D) The city may initiate a civil action for the collection of any additional tax within the times prescribed in division (B) of this section.
(Ord. O-27-07, passed 12-11-07)
(A) No suit shall be maintained in any court to restrain or delay the collection or payment of any tax subject to the provisions of this chapter.
(B) Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the city whichever is the later, except that:
(1) If any case where the assessment period contained in § 110.20 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly.
(2) If the claim for a refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division or six months from the conclusion of the federal audit, whichever is later.
For the purposes of this division and division (C) of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(C) Exclusive authority to refund or credit overpayment of taxes collected by the city is vested in the city.
(Ord. O-27-07, passed 12-11-07)
Every employer making payment of compensation to an employee shall deduct and withhold upon the payment of the compensation the tax imposed against the compensation by the city. Amounts withheld shall be paid to the city in accordance with § 110.24.
(Ord. O-27-07, passed 12-11-07)
(A) Every employer required to deduct and withhold tax under § 110.22 shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter make a return and report to the city the tax required to be withheld, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the city.
(B) Every employer who fails to withhold or pay to the city any sums required to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld or required to be withheld.
(C) The city shall have a lien upon all the property of any employer who fails to withhold or pay over to the city sums required to be withheld. If the employer withholds but fails to pay the amounts withheld to the city, the lien shall commence as of the date the amounts withheld were required to be paid. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the city.
(D) Every employer required to deduct and withhold tax shall annually on or before February 28 of each year complete and file on a form furnished or approved by the city a reconciliation of the tax withheld in the city where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information as determined by the city shall be submitted.
(E) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and license tax deducted by the employer from the compensation paid to the employee for payment to the city during the preceding calendar year.
(Ord. O-27-07, passed 12-11-07)
(A) An employer shall be liable for the payment of the tax required to be deducted and withheld hereunder.
(B) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to this chapter shall be personally and individually liable, both jointly and severally, for any tax required to be withheld from compensation paid to one or more employees of any business entity, and neither the corporate dissolution or withdrawal of the business entity from the city nor the cessation of holding any corporate office shall discharge that liability of any person; provided that the personal and individual liability shall apply to each or every person holding the corporate office at the time the tax becomes or became obligated. No person shall be personally and individually liable under this division who had no authority to collect, truthfully account for, or pay over any tax imposed by this chapter at the time the taxes become or became due.
(C) Every employee receiving compensation in the city subject to the tax imposed under this chapter shall be liable for the tax notwithstanding the provisions of divisions (A) and (B) of this section.
(Ord. O-27-07, passed 12-11-07)
(A) Where there has been an overpayment of tax, refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer.
(B) Unless written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.
(C) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted the occupational license fee on the compensation attributable to activities performed outside the city to the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(Ord. O-27-07, passed 12-11-07)
(A) A business entity subject to tax on gross receipts shall be subject to a penalty equal to 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.
The total penalty levied pursuant to this division shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(B) 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 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 of a month is counted as an entire month.
(C) Every tax provided for in 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.
(D) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return, willfully makes a false return, or 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.
(E) 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.
(F) 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 KRS 67.750 to 67.790, or by the rules of the city or by written request for information to the business entity by the city.
(G) (1) No present or former employee of the city 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 city 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 city, in an action for violation of laws or in any action challenging a tax law of the city.
(2) Any person who violates the provisions of division (G)(1) of this section by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500 or imprisoned for not longer than six months, or both.
(3) Any person who violates the provisions of division (G)(1) of this section by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(Ord. O-67-60, passed 6-30-60; Am. Ord. O-191-64, passed 6-23-64; Am. Ord. O-17-82, passed 6-8-82; Am. Ord. O-32-94, passed 11-15-94; Am. Ord. O-5-95, passed 4-11-95; Am. Ord. O-27-07, passed 12-11-07)