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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)
The city authorizes a credit of its occupational license tax pursuant to the Kentucky Jobs Development Act (KRS 154.24.010 - 154.24.160, KRS 141.120, 141.350 and KRS 141.407) for and throughout a ten-year period (beginning and ending as stipulated in the service and technology agreement executed between the Kentucky Jobs Development Authority and the and the approved company and tentatively scheduled to begin in September, 2008 through September, 2018) and equal to 1% on the wages of the new Perot Systems Corporation Kentucky-resident employees created as part of this Economic Development Project.
(Ord. O-13-04, passed 5-25-04; Am. Ord. O-12-07, passed 6-26-07)
As used in this chapter, unless the context requires otherwise:
"BUSINESS ENTITY." Each separate corporation, limited liability company, business development corporation, partnership, limited partnership, sole proprietorship, association, joint stock company, receivership, trust, professional service organization, or other legal entity through which business is conducted.
"COMPENSATION." Wages, salaries, commission, or any other form of remuneration paid or payable by an employer for services performed by an employee, which are required to be reported for federal income tax purposes and adjusted as follows:
(1) Include any amounts contributed by an employee to any retirement, profit sharing, or deferred compensation plan, which are deferred for federal income tax purposes under a salary reduction agreement or similar arrangement, including but not limited to salary reduction arrangements under section 401(a), 401(k), 402(e), 403(a), 403(b), 408, 414(h), or 457 of the Internal Revenue Code; and
(2) Include any amounts contributed by an employee to any welfare benefit, fringe benefit, or other benefit plan made by salary reduction or other payment method which permits employees to elect to reduce federal taxable compensation under the Internal Revenue Code, including but not limited to sections 125 and 132 of the Internal Revenue Code.
"EMPLOYEE." Any person who renders services to another person or business entity for compensation, including an officer of a corporation and any officer, employee, or elected official of the United States, a state, or any political subdivision of a state, or any agency or instrumentality of any one or more of the above. A person classified as an independent contractor under the Internal Revenue Code shall not be considered an employee.
"EMPLOYER." Employer as defined in section 3401(d) of the Internal Revenue Code.
"FISCAL YEAR." Fiscal year as defined in section 7701 (a)(24) of the Internal Revenue Code.
"GROSS RECEIPTS." All revenues or proceeds derived from the sale, lease, or rental of goods, services, or property by a business entity reduced by the following:
(1) Sales and excise taxes paid; and
(2) Returns and allowances.
"INTERNAL REVENUE CODE." The Internal Revenue Code in effect on December 31, 2004, exclusive of any amendments made subsequent to that date, other than amendments that extend provisions in effect on December 31, 2005, that would otherwise terminate.
"SALES REVENUE." Receipts from the sale, lease, or rental of goods, services, or property.
"TAX," as used in this chapter and "LICENSE FEE", "LICENSE TAX" and "OCCUPATIONAL LICENSE FEE" as used in other city ordinances dealing with the occupational license tax or fee of the city, shall have the same meaning as is afforded to the term "tax" in KRS 67.750 to 67.790.
"TAX DISTRICT." The city, any other city of the first to fifth class, county, urban-county, charter county, consolidated local government, school district, special taxing district, or any other statutorily created entity with the authority to levy net profits, gross receipts, or occupational license taxes.
"TAXABLE GROSS RECEIPTS." In case of a business entity having payroll or sales revenue both within and without the city means gross receipts as defined in this section, as apportioned under KRS 67.753.
"TAXABLE GROSS RECEIPTS." In case of a business entity having payroll or sales revenue only in the city means gross receipts as defined in this section.
"TAXABLE YEAR." The calendar year or fiscal year ending during the calendar year, upon the basis of which gross receipts is computed.
(Ord. O-27-07, passed 12-11-07)
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