(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)