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In order for any person, company, partnership, or corporation, which conducts business in the city at more than one location, to comply with that portion of § 110.03, which requires the license to be posted at a conspicuous place in the place of business, the City Clerk shall issue a duplicate of the license to such person, company, partnership, or corporation for each such additional location. The City Clerk shall charge each such person, company, partnership, or corporation a fee of $25 for each duplicate license so issued.
(Ord. O-25-83, passed 8-23-83)
The application and review of application provisions of this chapter shall not apply to annual renewal of licenses issued hereunder unless there is a material change in the ownership of, location of, or type of business conducted by a business for which a license is issued hereunder; or unless the license holder is indebted to the city for delinquent taxes, assessments, payroll withholding, fines or similar obligations. In the event of such a material change or indebtedness, the licenseholder must file an application and same must be approved as herein provided prior to such renewal.
(Ord. O-14-83, passed 4-26-83; Am. Ord. O-32-94, passed 11-15-94)
(A) Any license issued pursuant to this chapter may be revoked or suspended by the City Council, after notice and hearing, for any of the following causes:
(1) Any false or intentionally misleading statement contained in the application for the license.
(2) Any failure or refusal to perform or abide by any of the conditions of a conditional license.
(3) The criminal conviction of any of the persons listed in § 100.04(A)(2) or (3) of a felony; a misdemeanor for which a jail sentence may be imposed; any other crime in which moral turpitude is involved; or any other crime which directly relates to a business of the type for which the license was issued. Provided, however, that in making the decision, the City Council shall consider:
(a) The nature and seriousness of the crime for which the individual was convicted;
(b) The relationship of the crime to the purposes of regulating the business for which the license was issued;
(c) The relationship of the crime to the ability, capacity, and fitness required to perform the duties and discharge the responsibilities of the operation of the business for which the license was issued;
(d) The extent to which the individual has been successfully rehabilitated.
(5) The conduct, by the owner or any employee, of the business for which the license was issued in an unlawful manner.
(6) Permitting or allowing the premises, on which the business for which the license was issued are located or the premises adjacent thereto under the control of the licenseholder, to be used for any unlawful purpose or in an unlawful manner.
(B) The City Council shall hold a hearing on the question of revocation or suspension of any license issued under the provisions of this chapter. The Mayor shall set a time and place for such hearing and shall notify the affected licenseholder in writing, by certified mail or personal service, of the time and place of said hearing not less than ten days prior to the date set for the hearing. Such written notice shall set forth specifically the grounds alleged for the revocation or suspension and shall inform the licenseholder that the hearing may result in the revocation or suspension of the license. The order of the City Council on such revocation or suspension shall be final.
(C) Revocation or suspension of a license hereunder shall be in addition to the imposition of any other penalty prescribed by this chapter or any other ordinance, statute, or law.
(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)
The provisions of Ordinance O-25-83 (§§ 110.02, 110.03, 110.05, and 110.06) shall be effective July 1, l983. The license tax herein provided for license year 1983-84 shall be due and payable on October 1, 1983, and if not paid shall incur the penalties provided in § 110.99 after November 1, 1983. Each person, firm, company, partnership, or corporation may deduct from said 1983-84 license tax all amounts previously paid for the 1983-84 license year for the occupational license under the provisions of this chapter which were in effect prior to the adoption of Ordinance O-25-83 (§§ 110.02, 110.03, 110.05, and 110.06) together with any "net profits" tax paid for license year 1983-84 under the provisions of Ordinances O-37-81 and O-43-81 formerly in effect.
(Ord. O-25-83, passed 8-23-83)
(A) The city is hereby authorized to participate in a cooperative program (the "Program") with the County of Boone, Kentucky, for handling city and occupational licenses. The Program will cover occupational licenses, applications, renewals, and collection of occupational license taxes. The purpose of the Program is to simplify handling occupational licenses for the taxpayer. The Program shall include the following elements:
(1) One standardized form to be used for applications for both city and county occupational licenses.
(2) A system which would allow the taxpayer the option to file the application for both licenses at either a designated city office or designated county office and to pay all license fees connected with the application at that single office.
(3) Use of a single form for renewal of city and county occupational licenses. This form will also provide for calculation of either business taxes such as those applicable to the Board of Education or Mental Health. This form would allow the taxpayer to write a single check for all taxes included on the form and to make payment at a single location.
(4) A system whereby all funds collected will be deposited in a "lock box" type interest bearing account and distributed to the city, county, and other applicable taxing authorities at designated intervals.
(5) City, county, and other applicable taxing authorities will continue to have responsibility to review and reconcile occupational license tax returns and to make any necessary additional collections or refunds.
(6) The city and county will continue to have the responsibility for review of license applications, issuance of licenses, and suspension or revocation of licenses.
(B) The Mayor is hereby authorized and directed to enter into a formal agreement with the County of Boone and other applicable taxing authorities for implementation of the Program in accordance with division (A) of this section. The Program shall commence on January 1, 1996.
(Ord. O-5-95, passed 4-11-95)
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