There is also hereby levied and imposed an annual license fee upon all businesses or manufacturers which pursue, conduct or carry on any business activity located within the city, or elsewhere, and doing business in the city. The minimum license fee amounts listed herein shall be due and payable by or before January 31 for every year in which business is conducted in the city unless a business begins operation after January 1 of a calendar year wherein the provisions of § 114.043 apply. The license fee so imposed shall be in the following listed amounts:
(A) Manufacturing:
(1) Minimum license fee: $100;
(2) Each and every manufacturer subject to this license fee shall pay an annual license fee equal to the total number of employees, including salaried employees, multiplied by $20. This fee shall be due and payable quarterly, and the number of employees shall be defined as the weekly average of total employment for each quarter for which the license fee is payable; and
(B) All other businesses, except for businesses that sell “fireworks” or “consumer fireworks” (as those terms are defined in KRS Chapter 227), with said businesses that sell fireworks or consumer fireworks being subject to a license fee as set forth in division (D) below.
(1) Minimum license fee: $100.
(2) The license fee for all other businesses, except for businesses engaged in the sale of “fireworks” or “consumer fireworks” as those terms are defined in KRS Chapter 227), shall be calculated by multiplying the amount of gross annual receipts/sales up to and including $1,000,000 by .0006. In addition, businesses with gross annual receipts in excess of $1,000,000 shall be taxed an additional amount calculated by multiplying .0001 by any amount in excess of $1,000,000 and less than $10,000,000. Any business with gross annual receipts in excess of $10,000,000 shall be taxed an additional amount calculated by multiplying .00005 by any amount in excess of $10,000,000.
(C) Part-time businesses, except for businesses engaged in the sale of “fireworks” or “consumer fireworks” (as those terms are defined in KRS Chapter 227). Part-time businesses, except for businesses engaged in the sale of “fireworks” or “consumer fireworks” (as those terms are defined in KRS Chapter 227), provided that they qualify pursuant to the criteria hereinafter set forth, shall be charged one-half of the minimum business license fee, ($100) or a total of $50. In order to qualify as a part-time business, an individual must file a verified application with the city requesting to be designated as a part-time business customer and the individual should state that he or she meets the following requirements:
(1) The business operates 30 hours or less per week.
(2) The business does not have gross annual sales in excess of $50,000.
(3) The application shall be granted or denied by the City Manager or his or her designee within 30 days of receipt of the application.
(4) This division affects only the minimum charges for business licenses and does not relieve any business of the obligation to file a return under the provisions of § 114.002.
(D) Businesses that engage in the sale of “fireworks” or “consumer fireworks” as those terms are defined in KRS Chapter 227). Any business, person, firm, partnership or corporation that offers for sale, exposes for sale, sells at retail, or keeps with intent to sell any “fireworks” or “consumer fireworks” (as those terms are defined in KRS Chapter 227), shall pay a license fee of $1,000 per calendar year, prior to the issuance of the license. As a part of the licensing process and prior to a license being issued by the tax assessor, the Building Inspector, or his or her designee, shall sign the license indicating that the location of the business is zoned appropriately for the conduct of said business. The person, firm, partnership, business or corporation shall also show valid proof of general liability insurance in an amount of not less than $1,000,000 per occurrence and per accident. The tax assessor shall sign the license before issuing it indicating that this insurance requirement has been met. Any license issued by and through this chapter shall expire 60 days from the issuance of said license.
(E) Gross receipts of $4,000 or less. Any business or business entity with gross receipts of $4,000 or less per tax year shall not be required to purchase a business license. Provided, however, that any business or business entity that has gross receipts of less than $4,000 per tax year shall be required to obtain a business license, at no cost, and file the gross receipts return substantiated with the appropriate federal tax return/schedule to affirm/prove the amount of gross receipts collected by the business or business entity.
(Ord. 220.7-6-2008, passed 6-25-2008; Ord. 220.7-5-2011, passed 5-9-2011; Ord. 2019-009, passed 4-8-2019)