There is hereby levied and imposed an annual license fee upon all employees, whether or not residents of the city, for the privilege of engaging in occupations, trades, professions, businesses or other undertakings for compensation within the city, which license fee shall be measured by and equal to one percent (1%) of the taxable gross salaries, wages, commissions, and other compensations earned by employees for work done or services performed within the city.
(Ord. 16-2007, passed 11-13-07; Am. Ord. 7-2008, passed 7-14-08; Am. Ord. 6-2017, passed 1-22-18)
Statutory reference:
Taxation of business, see KRS 67.750 to 67.975