Section
110.01 Deposit of license fees
110.02 (Reserved)
110.03 License required
110.04 License application procedures
110.05 License taxes established
110.06 Duplicate licenses
110.07 Annual renewal of licenses
110.08 Revocation or suspension of license
110.09 Effective date
110.10 Cooperative program for handling occupational licenses
110.11 Credit for employees
110.12 Definitions
110.13 Apportionment of gross receipts
110.14 Applicability of federal law
110.15 Cessation of business
110.16 Use of federal tax year
110.17 Due date of return, copy of federal return
110.18 Extensions
110.19 Tax due when return filed
110.20 Audits
110.21 Claims for credit on refund
110.22 Employer to withhold taxes
110.23 Employer to report tax withheld, liability for failure to withhold or pay tax
110.24 Personal liability
110.25 Application for refund by employee
110.99 Penalty
(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.
(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) Full time students who are self-employed and under the age of 22 may obtain an exemption from the occupational license requirement of this chapter by making application to the City Clerk and obtaining a statement of exemption.
(Ord. O-67-60, passed 6-30-60; Am. Ord. O-17-82, passed 6-8-82; Am. Ord. O-14-83, passed 4-26-83; Am. Ord. O-25-83, passed 8-23-83; Am. Ord. O-32-94, passed 11-15- 94; Am. Ord. O-27-07, passed 12- 11-07; Am. Ord. O-10-16, passed 6-21-16) Penalty, see § 110.99
Statutory reference:
Issuance of license, see KRS 85.220
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