CHAPTER 110: BUSINESS LICENSE AND OCCUPATIONAL FEES
Section
General Provisions
110.01   Definitions
110.02   Purpose; disposition of funds
110.03   License fee required for engaging in business
110.04   Attempting to avoid payment
110.05   Failure to obtain form no excuse
110.06   Exemptions
Imposition and Payment of License Fees
110.20   Imposition of license fee
110.21   Subject business entities; allocations
110.22   Specific business activities subject to license fee
110.23   Imposition of license fee for employees; subject compensations
110.24   Provisions relating to specific groups of employees
110.25   Regulatory license fees
110.26   Return and payment of tax
110.27   Collection at source; withholding
110.28   Return and payment of license fees withheld
Administration and Enforcement
110.40   Duties of Clerk/Treasurer/Tax Collector
110.41   Records to be kept
110.42   Collection of deficiencies; allowance of credit for overpayment
110.43   Confidential information
110.44   Delinquent license fees; interest
Specific Permit/License Fees
110.55   Restaurant/lodging license fee
110.56   Charitable gaming
 
110.99   Penalty
GENERAL PROVISIONS
§ 110.01 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ASSOCIATION. A partnership, limited partnership, joint venture or any other form of unincorporated enterprise, owned or engaged in by two or more persons.
   BUSINESS. An enterprise, activity or undertaking of any nature conducted for gain or profit, or conducted by an individual, co-partnership, association or any other entity, but shall not include the usual activities or Board of Trade, Chamber of Commerce, Trade Associations or Unions (or other associations performing the services usually performed by trade associations or unions); Community Chest Funds or Foundations; corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, education or civic purposes, or for the prevention of cruelty to children or animals, or clubs or fraternal organizations operated exclusively for social, literary, educational or fraternal purposes, where no part of the earnings or income or receipts for such units, groups or organizations inures to the benefit of any private shareholder or individual.
   BUSINESS RECEIPTS. The sum total of gross receipts from sales plus gross credit or charges for work done and performed or service rendered.
   CORPORATION. A corporation or joint stock association organized under the law of the United States, the State of Kentucky or any other state, territory or foreign country or dependency.
   EMPLOYEE. Any person engaging in or following any occupation, trade, profession or activity within the meaning of that phrase as defined below in this section.
   EMPLOYER. Any individual person, partnership, association, corporation, governmental body or unit, or administration or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
   FIDUCIARY. A person who holds in trust, property, monies or properties, to which another has a beneficial title or interest, or who receives and controls income for another person or persons.
   GROSS SALES or GROSS INCOME. The gross sales or gross income from the operation of a business or enterprise shall be the total amount of sales, income or gross receipts, after deducting state sales tax, as is reported for federal income tax purposes or as otherwise shown on the records of the subject taxpayer.
   LICENSEE. Any person required to file a return or to pay a license fee under this chapter.
   OCCUPATIONS, TRADE, PROFESSIONS OR ANY OTHER ACTIVITY. The doing of any kind
of work, the rendering of any kind of personal service, or the holding of any kind of position or job within the city, by any clerk, laborer, tradesperson, manager, official or other employee, including any nonresident of the city who is employed by an employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or a corporation if such a partner or officer receives a salary for his personal services rendered in the business of such firm or corporation, and shall also include elected or appointed, whether federal, state, county or city, officers and employees, where the services of such official or employees are rendered within the city.
   PAYROLLS. The total wages, salaries and other personal service compensation.
   PERSON. Any natural person, co-partnership, fiduciary, association or corporation. Whenever the word PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members thereof, and as applied to corporations, shall mean the officers and directors thereof.
   SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATIONS. The total gross amount of all salaries, wages, commissions, bonuses, corporate dividends paid in lieu of salaries or wages, and any and all other payments or other consideration which a person receives from, or is entitled to, for any work done or personal services rendered in any trade, occupation or profession or any other activity, including all deductions whether for tax, insurance or other. Amounts paid to traveling salespersons or other workers as an allowance or reimbursement for travel or other expenses incurred in the business of the employer, except that the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer are excluded from the foregoing definition.
   TREASURER. The City Clerk/Treasurer/Tax Collector.
(2002 Code, § 110.01) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.02 PURPOSE; DISPOSITION OF FUNDS.
   (A)   All monies derived from license fees under the provisions of this chapter shall be paid to the City Clerk/Treasurer/Tax Collector and placed to the credit of the General Revenue Fund of the city and shall be used and expended in defraying current, general and incidental expenses of the city.
   (B)   It is the purpose of this chapter to provide revenue for the General Fund of the city and it is not the intention of the city or this chapter to impose any occupational license fee prohibited by law.
(2002 Code, § 110.02) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.03 LICENSE FEE REQUIRED FOR ENGAGING IN BUSINESS.
   (A)   It shall be unlawful for any person, association, corporation or other entity, to engage in any occupation, trade or profession or other activity in the city without first having paid the license fees herein required.
   (B)   There shall be a penalty of 5% per month (up to a maximum of 25%) of the amount of any license fee herein imposed if the license fee is not paid on or before the date same shall have become due.
   (C)   Any person who shall fail, neglect or refuse to pay the fees as herein prescribed, upon conviction, shall be subject to a fine as set forth in § 110.99.
(2002 Code, § 110.03) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.04 ATTEMPTING TO AVOID PAYMENT.
   Any person who shall fail, neglect or refuse to make any return required by this chapter or any employer who shall fail to withhold the license fee or to pay over to the city those so withheld under the terms of this chapter, or any person who shall refuse to permit the City Clerk/Treasurer/Tax Collector or any agent or employee designated by him or her in writing to examine books, records and papers pertaining to information under this chapter, or who shall knowingly make any incomplete, false or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole or any part of the license fee shall become liable to the city for such fees as well as the interest and penalty thereof and shall in addition, upon conviction, be subject to a fine or imprisonment as set forth in § 110.99.
(2002 Code, § 110.04) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.05 FAILURE TO OBTAIN FORM NO EXCUSE.
   The failure of any employer or license payer to receive or procure returns or other forms is not an excuse for failure to make any return, or to pay the license fee.
(2002 Code, § 110.05) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.06 EXEMPTIONS.
   The provisions of this chapter shall not apply to any business, occupation or profession which is exempt from municipal licensing and/or license taxes pursuant to state or federal law.
(2002 Code, § 110.06) (Ord. 1994-C-2, passed 6-6-1994)
   Exemptions from city taxation in urban-county government and city of home rule class, see KRS 92.300(2) and (3)
IMPOSITION AND PAYMENT OF LICENSE FEES
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