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
§ 110.20 IMPOSITION OF LICENSE FEE.
   (A)   There is hereby levied and imposed an annual license fee upon all persons, associations, corporations or other activity in the city for the privilege of engaging in such occupation, trade, profession or other activity which license fee shall be measured by, and be equal to 2% of the gross salaries, wages, commissions and other compensations earned by such persons for the work done or services performed or rendered in the city, and 0.15% of all gross sales or gross income (after deductions for state sales tax) of all businesses, professions or occupations from activities conducted in the city, with a cap of $2,500.
   (B)   Where such salaries, wages, commissions and other compensations or gross receipts are earned for work done or services performed or rendered both within and without the city, the license fee shall be measured by such part of the salaries, wages and commissions and other compensation and gross receipts as is earned as a result of work done or services performed or rendered in the city.
(2002 Code, § 110.15) (Ord. 1994-C-2, passed 6-6-1994; Ord. 2018-3, passed 2-28-2018)
§ 110.21 SUBJECT BUSINESS ENTITIES; ALLOCATIONS.
   (A)   In the case of an individual, partnership, association, corporation, fiduciary or other entity engaged in the conduct, operation or prosecution of any business, profession or any other enterprise, there is imposed an annual fee of 0.15% of all gross sales or gross income of such business.
   (B)   A business entity within the meaning of §§ 110.01 and 110.20 which has a branch or branches, office or offices, or store or stores, warehouse or other place or places in which the entity’s business is transacted, located in the city, shall be considered to be conducting, operating, prosecuting or carrying on a trade, business, profession, enterprise, undertaking or other activity to the full extent of the sum total of all transactions, originating or consummated in, by, or through such Guthrie branch, office, store, warehouse or other place of business including: billings made on such transactions; or services rendered; or shipments made; or goods, chattels, merchandise and the like, sold; or commissions, fees or other remunerations or payments earned as determined by division (D) below. The absence of a branch office, store, warehouse or other permanent place of business within the city shall not exempt or render nonlicensable the gross sales or gross income of any trade, business, profession, enterprise or other activity on which a license fee is imposed by this chapter.
   (C)   In the case of a partnership, association or other unincorporated business owned by one or more persons, the license fee generally shall be upon the partnership, association or business enterprise as an entity and not ordinarily upon the partners or members thereof.
   (D)   Business allocation shall be as follows:
      (1)   Receipts from the following are allocable to the city.
         (a)   Sales of the licensee’s tangible personal property delivered to the buyer within the corporate limits of the city.
         (b)   Work done and performed or services rendered in the city. (See division (F)(3) below.)
         (c)   Rentals from property situated in the city where the rental of such property is a business activity.
         (d)   All other business receipts earned in the city.
      (2)   All receipts of the period covered by the report (computed on the cash or accrual basis, in accordance with the method of accounting used in the computation of the license payer’s entire net income) must be taken into account.
      (3)   In case it shall appear to the City Clerk/Treasurer/Tax Collector that any agreement, understanding or arrangement exists between the license payer and any other person, firm or corporation, whereby the activity, business or gross receipts of the license payer is improperly or inaccurately reflected, the City Clerk/Treasurer/Tax Collector may adjust items of gross receipts so as equitably to determine the license fee.
   (E)   The term COMPENSATION, as used in this section of the chapter, may include not only payment in case of property, but the gross credits to or charges by the licensee under its normal and usual accounting practices, for the performance of work or services. For example, a plant, a factory or other establishment in the city which processes material or manufactures parts for other plants or factories owned by the licensee, and which may receive credit for the performance of such services only by bookkeeping entries, may be chargeable under this section with the gross amount of such entries and such bookkeeping entries may be considered in lieu of cash or property payment in determining the gross receipts of any license payer under this chapter.
      (1)   Compensation and other receipts from work done or services performed within the city are allocable to the city and subject to the taxes imposed under this chapter. All amounts so received, credited or charged by licensee in payment for such work or services are so allocable, irrespective of whether done or performed by employees or agents of licensee, by subcontractors or by any other persons. It is immaterial where such amounts were payable or where they were received.
      (2)   Commissions or fees received by the licensee are allocated to the city if the services for which the commissions were paid were performed in the city. If the licensee’s services for which commissions or fees were paid were performed by salespersons, or other agents or employees attached to, or working out of, a city place of business of the licensee, the licensee’s services will be deemed to have been performed in the city.
      (3)   Where a lump sum is received by the licensee in payment for services within and without the city, the amount attributable to services within the city is to be determined on the basis of the relative values of, or amounts of time spent in the performance of, such services within and without the city, or by some other reasonable method approved by the City Clerk/Treasurer/Tax Collector. Full details must be submitted with the licensee’s report.
      (4)   All business receipts earned by the city licensee within the city are allocable to the city; however, business receipts are not considered to have been earned by the licensee in the city solely by reason of the fact that they were payable in, or actually received in the city.
      (5)   Receipts for sales of capital assets (property not held by the licensee for sale to customers in regular course of business) are not business receipts. Receipts from the sale of real property held by the licensee as a dealer for the sale to customers in the regular course of business are business receipts and are allocable to the city, if the real property was situated in the city. Receipts from sales of intangibles included in business capital, held by the licensee as a dealer for sale to customers in the regular course of business, are business receipts and are allocable to the city, if the sales were made in the city or through a regular place of business of the licensee in the city.
   (F)   Employees within the city include all employees regularly connected with a place of business maintained by the licensee in the city. Where an employee performed services both within and without the city, the amount treated as compensation for service performed within the city shall be deemed to be:
      (1)   In case of an employee whose compensation depends directly on the volume of business secured by him or her, such as a salesperson on a commission basis, the amount received by him or her for the business attributable to his or her efforts within the city;
      (2)   In the case of an employee whose compensation depends on other results achieved, the proportion of the total compensation which the value of his or her services within the city bears to the value of all his or her services; and
      (3)   In the case of an employee compensated on a time basis, the proportion of the total amount received by him or her which the working time employed in the city bears to the total working time.
(2002 Code, § 110.16) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.22 SPECIFIC BUSINESS ACTIVITIES SUBJECT TO LICENSE FEE.
   (A)   The income received from the operation of real estate by persons, trust companies and real estate agents, for, or on behalf of persons (or estates) are subject to the license fee imposed by this chapter, where such operation falls within the classes herein described:
      (1)   Warehouses, apartment hotels and similar structures. The operation of these types of buildings constitutes a subject activity and the income thereof is subject to the fee imposed by this chapter;
      (2)   Apartment houses, single dwellings and other rental property. As to this type of real estate, the income derived therefrom is considered subject when the operation thereof is so extended as to constitute an “activity” within the meaning of this chapter, and if such “activity” requires at least 20% of a person’s activity time, then he will be presumed to be engaged in the real estate business. To the extent that a person is engaged in managing real estate for at least 20% of this activity time, he is engaged in the real estate business. This does not preclude an inquiry into each particular case, if it is considered necessary; and
      (3)   All corporations engaged in the rental of real estate or partnerships organized for that purpose shall be considered to be in a subject activity.
   (B)   The following business activities are specifically, but not exclusively subject to the license fee:
      (1)   Trusts. Whenever a trust estate is engaged in an enterprise, activity or business, which is productive of income, the activity or business shall be considered subject to the license fee;
      (2)   Trading and securities. Where a person engages in buying and selling of stocks, bonds or other types of securities and such transactions are not isolated and few, but are extended so as to constitute an activity the gross sales or gross income therefrom are subject to the license fee;
      (3)   Fiduciary. Monies received by a fiduciary is subject income, where a fiduciary is regularly engaged in a business or profession as a fiduciary or is engaged in a business or profession commonly regarded as being incidental or collateral thereto, for example, an attorney-at-law, real estate agent and the like; or if such commissions or fees represent a substantial portion of the earnings or income of the fiduciary’s available working time; and
      (4)   Independent contractor. An independent contractor is a person who, while performing services for another, is not under the direction and control of such other person as to the result to be accomplished by the work as to the details and means by which that result is accomplished, such as authors, professional persons, seamstresses, laundresses, tailors, registered nurses. The income received by such persons is subject to this license fee.
(2002 Code, § 110.17) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.23 IMPOSITION OF LICENSE FEE FOR EMPLOYEES; SUBJECT COMPENSATIONS.
   (A)   The license fee is imposed on both residents and nonresidents of the city at the rate of 2% of all salaries, wages, commissions and other compensations earned for work done or services performed or rendered in the city.
   (B)   The following are subject to the license fee:
      (1)   Salaries, bonuses or incentive payments received by an individual, whether directly or through an agent and whether in cash or in property, for services rendered:
         (a)   As an officer, agent or employee, or both of a corporation (including a corporation or the first of non-profit class), joint stock association or joint stock company;
         (b)   As an officer, agent or employee (as distinguished from a partner or a member), or a partnership or any other form of unincorporated enterprise owned by one or more persons;
         (c)   As an agent employee (as distinguished from the proprietor) of a business, trade or profession, conducted by an individual owner;
         (d)   As an officer, agent or employee (whether elected or appointed, enlisted or commissioned) of a governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section or unit of the state, of any of the political subdivisions, thereof, or those of any other state or commonwealth;
         (e)   As an officer, agent or employee (whether elected or appointed) of a governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section or unit of the United States Government or of a corporation created and owned or controlled by the United States Government or any of its agencies, or those of any foreign country or dependency except those enlisted or commissioned in the military service; and
         (f)   As an officer, agent or employee of any other entity.
      (2)   Wages, bonuses or incentive payments received by an individual, whether directly or through an agent and whether in cash or in property for services rendered, whether based upon hourly, daily, weekly, semi-monthly, monthly, annual, unit of production or piece work rates.
      (3)   Commissions and fees received by an individual, whether directly or through an agent and whether in cash or in property, for services rendered regardless of how computed or by whom paid. (If amounts received as a drawing account exceed the commissions on fees earned, the tax is payable on the amounts received.) If such commissions or fees are included in the gross receipts of a trade, business or profession regularly carried on by such individual and therefore subject to all license fees computed on the gross sales or gross income, they shall not again be separately taxed.
      (4)   Fees paid to a director or an officer of a corporation are subject to withholding as in the case of any other employee.
   (C)   Other compensations which will be treated as subject to withholding the license fee include the following:
      (1)   Tips received by waiters and others. Tips received are subject to the license fee and will be reported in the same manner as other earnings of an employee.
      (2)   Vacation or holiday benefits. Payments made to employees by an employer as vacation wages are subject.
      (3)   Separations payments. Payments made to employees by an employer at the time of voluntary or involuntary separation (dismissal) of the employee from the service of the employer, are to be regarded as subject to the license fee.
   (D)   The following money receipts are not deemed to be “salaries, wages, commissions and other compensations and gross sales and gross incomes” within the meaning of this chapter:
      (1)   Old age or retirement. Periodic payments, commonly recognized as old age or retirement pensions, made to persons retired from service after reaching a specified age or after a stated period of employment, are not subject to the license fee;
      (2)   Disability, sickness, accident benefit and unemployment compensation. Payments made to employees by an employer under a disability, sickness and accident plan, are not subject to the license fee, unemployment compensation payments by the state, or any other agency are not subject;
      (3)   Death benefits. Death benefits payable by an employer to the beneficiary of an employee or to his estate, whether payable in a single sum or otherwise, are not subject to the license fee; and
      (4)   Benefits arising under Worker’s Compensation Act. Amounts received by employees under the Worker’s Compensation Act, being KS Chapter 342 as compensation for a disability sustained during the course of employment, together with any amount of damages received by suit or agreement on account of such disability, are not subject to the license fee.
   (E)   In cases of individuals whose compensation is earned for services performed both within and without the city and who receive subject payments as set forth in the foregoing rules and regulations, they are subject to the license fee in the same proportion that services performed within the city bear to their total employment time.
(2002 Code, § 110.18) (Ord. 1994-C-2, passed 6-6-1994; Ord. 2018-3, passed 2-28-2018)
§ 110.24 PROVISIONS RELATING TO SPECIFIC GROUPS OF EMPLOYEES.
   (A)   Musicians and entertainers.
      (1)   In the field of professional musicians, there has arisen a practice peculiar to the engagement of musicians exclusively through a so-called “contractor.” The practice which arose by prescription by the American Federation of Musicians and of local union regulations, enables the purchaser of music to deal with only one of the number of musicians required for a particular occasion.
         (a)   Contractor. The term CONTRACTOR means that individual musician through whom the purchaser and the musician negotiated the contract of service and performance thereof. The contractor may or may not perform actual musical service under a contract which he or she has negotiated.
         (b)   Purchaser of music. The person, partnership, organization or association for whom or which the musical services are to be performed or furnished and who exercise an employee’s control over the conduct of the musicians. For example, hotels, cafés, taprooms, restaurants, theaters, clubs, radio stations and radio sponsors.
         (c)   Name bands or orchestras. A name band or orchestra is one which is identified or known by a name and which holds itself out to the public as a permanent organization, and in addition thereto has either: a fixed personnel; or the individual member musician has contracted for his or her services with the leader or the owner of the band at a fixed salary by term or by individual engagement, and over whom the purchaser has no direct control.
      (2)   When a contract for the purchase of music has been executed between a purchaser and a contractor, the musician shall be deemed to be the employee of the purchaser, except in the case of name bands, in which event the musicians shall be deemed employees of the leader or owner of the name band.
      (3)   The purchaser, and in the case of a name band, the leader or owner thereof, shall be the person responsible for withholding the license fee from the wages paid to the musicians and the remittal thereof to the City Clerk/Treasurer/Tax Collector.
      (4)   An entertainer other than a musician is usually engaged by a purchaser through a booking agent. The booking agent, once the contract of employment has been executed, does not exercise an employer’s control over the entertainer. The owner of a club, café, taproom, theater or any place which furnishes entertainment to the public or to its patrons, shall be deemed the person liable as an employer of entertainers. Such employer must deduct the license fee from the compensation paid to the entertainer and remit the same to the City Clerk/Treasurer/Tax Collector.
   (B)   Insurance agents.
      (1)   Employees or contractors. Individuals engaged in the sale of insurance may be either employees or independent contractors.
         (a)   Where the individual is subject to the direct control of another as to the manner of his or her conduct and is paid a fixed fee, he or she is considered a employee, and not subject to the privilege license tax, and the amount of the license shall be withheld at the source.
         (b)   Where the individual is not under the direct control of another and may conduct the sale as he or she sees fit, receiving his or her payment in the form of commission from the sale, he or she is considered an independent contractor and shall file his or her own return and make payment as an independent contractor.
      (2)   Commissions subject to license fee.
         (a)   In determining whether the commissions payable by reasons of the selling of any policy by an agent resulted from work done or services performed or rendered in the city, the test shall be the residence of the insured at the time of issuance of the policy, rather than the actual place of solicitation, except where the solicitation is in the city and the agent’s established place of business is within the city, the commission is subject to the license fee regardless of the residence of the insured.
         (b)   If an agent has an office outside the city as well as an office of his or her own within the city, the commission on policies sold to nonresidents handled through the outside office are not subject to a license fee, since under such circumstances, they are not gross sales or gross income of an independent city business.
      (3)   Group insurance commissions. Commissions paid on the sale of contracts of group insurance are subject if the group is located within the city as a unit without regard to the residence of the writing agent.
      (4)   Bonuses and incentive payments subject to license fee. The proportionate part of all bonuses and incentive payments received by an agent, which bears the same ratio to the total amount of bonuses and incentive payments received by him or her as the amount of commissions received by him or her on policies sold to residents, bears to the total amount of commissions received by him or her on all policies sold, to both residents and nonresidents, is subject to the license fee.
      (5)   Advances and drawing accounts. There are two main types of advances and drawing account payments: those which impose upon the agent a written obligation to repay, if they are not in fact earned; those which (though offset by commissions as earned) cannot be recovered at law even though the agent fails to produce enough business to justify them. The first of these two types of advance and drawing account payments is in the nature of a loan and accordingly is never subject to a license fee. All commissions or bonuses applied toward the repayment of these types of advances and drawing accounts are subject in accordance with the rules set forth above. The second type of advance and drawing account payment is subject compensation when received to the extent that it exceeds compensation earned after July 15, 1994.
      (6)   Collection of license fee at source. It is the duty of all companies doing business in the city (or general agents in the case of agents whose contracts are with a general agent alone and to whom payment is made by general agent out of funds of general agent) to deduct or withhold monthly or more often the amount of license fee due on all compensation paid to agents who are considered employees.
   (C)   Federal, state or municipal employees.
      (1)   Compensation received from the federal government for services performed within any federal reservation situated within the geographical limits of the city, title to which is in the federal government, is subject income, even though exclusive jurisdiction thereof was granted to the federal government by the state and the city.
      (2)   Compensation received from state, county and municipal government agencies is subject to the provisions of this chapter.
      (3)   Refund of tax withheld and paid covering activities outside the city will be made upon application to the City Clerk/Treasurer/Tax Collector.
   (D)   Real estate salespersons and brokers.
      (1)   Real estate salespersons or brokers who are engaged in the business as employees rather than an independent contractor, are not required to file a return for the commissions earned by them. The employer is required to deduct the fee from the commissions earned and remit the same to the City Clerk/Treasurer/Tax Collector.
      (2)   Real estate salespersons or brokers acting as independent contractors are subject to a license fee on their gross receipts in accordance with the rules and regulations herein pertinent.
   (E)   Tailors. Tailors who receive work to perform in their own shops for a specified amount to be paid for each garment are independent contractors.
   (F)   Nurses.
      (1)   A registered nurse (except as provided below) is in the same status as any other professional person and is required to file a return upon her gross receipts.
      (2)   A registered nurse regularly employed by a hospital, institution, business entity or individual is not subject to the business privilege license tax.
   (G)   Executives and directors. An officer or director of a corporation performing services out of the city, except for occasional visits to the city office to examine correspondence, and the like, is not subject to the license fee. Where an organization meets in the city, and part of the work required as officer or director of such organization is done by him or her in the city, his or her compensation is subject in the ratio that those duties bear to his or her total duties.
   (H)   Domestic servants. Domestic servants employed in private homes are not subject to the provisions of this chapter.
   (I)   Miscellaneous.
      (1)   Where compensation is received (paid) in property, its fair market value, at the time of receipt, shall be subject to a license fee or to withholding (deduction of fee at source). Board and lodging and similar items shall be included in earnings at their fair market value, where such board and lodging is considered part of the compensation paid. However, the value accepted for the purpose of the state and federal payroll taxes may be accepted by the Director of Finance.
      (2)   In the case of employees who incur and pay expenses directly connected with the performance of their duties or services and for which no reimbursement is made by the employer the reasonable actual expenses incurred and paid in earning the compensation may be deducted in computing the amount subject to the license fee. To be allowed, however, such expenses must be recognized as deductions by federal and state authorities for income tax purposes.
      (3)   Such items as personal, family or living expenses, expenses of commuting to and from work, old age benefits taxes, deductions for group insurance, hospitalization, pension plans and the like, are not deductible as expenses directly connected with the performance of service.
(2002 Code, § 110.19) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.25 REGULATORY LICENSE FEES.
   (A)   The City Council hereby finds that the following activities are of such a nature as to require special regulation and supervision and therefore the following minimum license fees are imposed on every person, corporation, association and the like engaged in the activities named in this section who shall pay in advance to the city for each calendar year (or fraction thereof) the license fee or fees herein set forth.
      (1)   In the event that a licensee engaged in one of the following activities would be subject to a higher license fee under other provisions of this chapter (0.15% of gross sales or gross income), the higher license fee shall apply.
      (2)   In no event shall any minimum fee set forth under this section be reduced for the reason that the business or activity covering same shall have been commenced subsequent to January 1 of the tax year.
   (B)   Types of activities covered are as follows.
      (1)   For the purpose of raising revenue, for exercising supervisory regulation over motor trucks used for public drays, or for individual or corporate business, or for public hire and other freight carrying vehicles used as public drays in the city, and for policing the city, regulating motor traffic therein, and maintaining and keeping in repair the public ways thereof there is hereby levied and imposed and ordered to be collected from each person, firm or corporation operating any kind of motor truck or trucks, or other motor vehicles as public drays or for individual or corporate business or for public hire by hauling into or out of, or loading or unloading, in the city a tax as privilege license on said trucks, in the sum of $25 yearly. Any truck or delivery wagon used exclusively for transporting unprocessed material or produce to a market within the city, any truck or delivery wagon used exclusively for transporting merchandise purchased or procured in the city to a point within or outside of the city shall be exempt from the payment or the privilege license.
      (2)   Every person, firm or corporation conducting or engaging in the business of operating, renting, leasing, selling, distributing or installing any machine, board, table or device where same is operated by the insertion of a coin or any counter device, either coin-operated or otherwise, used for amusement or skill, except those used solely for the purpose of vending chewing gum, peanuts, candy, cigarettes or other merchandise and about which there is no element of amusement or skill, shall pay a license fee of $10 per machine, per year. The license shall be publicly displayed on each machine.
(2002 Code, § 110.20) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.26 RETURN AND PAYMENT OF TAX.
   (A)   Licensees subject to rate as percentage of gross sales or income.
      (1)   Every person, association, corporation or other entity whose gross sales or gross income is subject to the license fee imposed by this chapter shall, on or before           of each year, make and file a return with the City Clerk/Treasurer/Tax Collector. In the return filed, there shall be set forth the aggregate amount of gross sales or gross income (all defined in § 110.01) during the preceding year within the city and subject to the license fee, together with such other pertinent information as the City Clerk/Treasurer/Tax Collector may require.
      (2)   The return shall also show the amount of the license fee imposed by this chapter on such gross sales or gross income.
      (3)   The person making the return shall, at the time of filing thereof, pay to the City Clerk/Treasurer/Tax Collector the amount of fee shown to be due by the return.
      (4)   Each person, association, corporation or other entity engaged in any business, trade, profession or other activity in the city (other than those activities referred to in § 110.20 to require special regulation and supervision) shall pay a license fee to the city for each calendar year or any fraction thereof. The license fee for each succeeding calendar year (or any fraction thereof) shall be 0.15% of the gross sales or gross income of the licensee during the preceding calendar year of the licensee’s fiscal year ending therein. The minimum license fee imposed upon such gross sales or gross income by this chapter shall be $50 and the maximum license fee so imposed shall be $2,500 for each calendar year of any fraction thereof.
      (5)   Any business or activity commencing or becoming subject to this license fee after the due date established in division (A)(1) above shall file the return and pay the required fee in advance of engaging in such business or activity.
   (B)   Employees subject to rate as percentage of earnings.
      (1)   Every person whose earnings are subject to the license fee imposed by this chapter shall on or before January 31 of each year make and file a return with the City Clerk/Treasurer/Tax Collector. In the return filed, there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and other compensation received (all as herein defined) during the preceding year within the city and subject to the license fee, together with such other pertinent information as the City Clerk/Treasurer/Tax Collector may require.
      (2)   Where the entire earnings for the year are paid by one or more employers and the license fee has in each instance been withheld or deducted by the employer from the gross amount of compensation without adjustment for expenses it shall not be necessary for such employee to file a return for the year unless required or requested to do so by the City Clerk/Treasurer/Tax Collector.
      (3)   The return shall also show the amount of the license fee imposed by this chapter on such earnings.
      (4)   The person making the return shall, at the time of filing thereof, pay to the City Clerk/Treasurer/Tax Collector, the amount of fee shown to be due by the return.
      (5)   Where any portion of the license fee otherwise due shall have been deducted at the source and shall have been paid to the City Clerk/Treasurer/Tax Collector by the person making the deduction, a credit equal to the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of the filing of the return.
(2002 Code, § 110.21) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.27 COLLECTION AT SOURCE; WITHHOLDING.
   (A)   It is the duty of each employer (as defined in § 110.01) who employs one or more persons on a salary, wage, commission or other compensation basis, to deduct at the time of the payment of such compensation, the license fee imposed by this chapter on such salary, wage, bonus, incentive payment, commission or other compensation due by the employer to the employees. The license fee shall be deducted by the employer from all compensation paid to employees for activities in the city. However, the mere fact that the license fee is not withheld will not relieve the employee of the responsibility of filing a return and paying the fee on the compensation received. A nonresident employer, who maintains an office in the city, or a business address in the city, or is otherwise doing business therein, or is subject to service of legal process therein, is subject to the withholding provisions of this action.
   (B)   Where an employee receives compensation for personal services rendered or performed partly within and partly outside the city, the withholding agent shall deduct and withhold that portion of the compensation which is earned within the city in accordance with the following rules of apportionment:
      (1)   If the licensee is a traveling salesperson, agent or other employee, whose compensation on the basis of commission depends directly upon the volume of business transacted by him or her, the deducting and withholding shall apply to that portion of the compensation earned by him or her bearing the same ratio to his or her total compensation as the volume of business transacted by him or her within the city bears to the total volume of business transacted by him or her.
      (2)   The deducting and withholding of personal service compensation of all other employees (including officers of corporations) shall apply to that portion of the personal service compensation of such employee bearing the same ratio to his or her total compensation as the total number of working days employed within the city bears to the total number of working days employed within and outside the city.
      (3)   If it is impossible to apportion the earnings as provided above because of the peculiar nature of the services of the employee or of the unusual basis of compensation, apportionment shall be made in accordance with the facts, and the fee shall be deducted and withheld accordingly. With respect to each such employee (or group of employees similarly or identically circumstanced), the employer shall furnish the City Clerk/Treasurer/Tax Collector a detailed statement of facts.
      (4)   The occasional entry into the city of an employee who performs the duties for which he or she is employed entirely outside the city, but enters the city for the purpose of reporting, receiving instructions, accounting and the like, incidental to his or her duties outside the city, shall not be deemed to take such employees out of the class of those rendering their services entirely outside of the city.
   (C)   An employer required to withhold the license fee (on compensation paid to an employee) may in determining the amount on which the fee is to be withheld:
      (1)   Ignore any amount allowed and paid by the employer to the employee for expenses necessarily and actually incurred by the employee in the actual performance of his or her services; or
      (2)   Deduct any amount necessarily incurred and expended by the employee in the actual performance of his or her services, for which expense fee is not to be or has not been reimbursed by the employer; provided, that in either case, such expense must be recognized by the federal and state authorities for income tax purposes and the employee shall furnish the employer, before the deduction is made.
(2002 Code, § 110.22) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.28 RETURN AND PAYMENT OF LICENSE FEES WITHHELD.
   (A)   The return and payment required to be made on account of deductions by the employers from salaries, wages and other compensation of employees shall be monthly, on or before the fifteenth day of the month next following each monthly payroll period.
   (B)   The employer shall, on or before the fifteenth day of the month next following each monthly payroll period, make a return and pay to the Treasurer the full amount of the license fee so deducted or withheld with respect to compensation paid all of his or her employees subject to the license fee under this chapter. No part of such tax so withheld and so reported may be paid to the Treasurer in installments.
   (C)   The return required to be filed under this section shall be made on a form furnished by or obtained from the City Clerk/Treasurer/Tax Collector.
   (D)   On or before January 31 (unless written request for extension is made to and granted by the City Clerk/Treasurer/Tax Collector) following any calendar year in which such deductions have been made by any employer, the employer shall file with the City Clerk/Treasurer/Tax Collector in the form prescribed by the City Clerk/Treasurer/Tax Collector, an information return, giving the name, and address of the employee, the total amount of compensation paid during the year, and the amount of city license fee withheld from the employee.
   (E)   In deducting and withholding the license fee at source and in the payment of any fee due under this chapter, a fractional part of a cent shall be disregarded unless it amounts to $0.005 or more in which case it shall be increased to $0.01.
   (F)   The City Clerk/Treasurer/Tax Collector shall have the authority to extend the filing of said returns in his or her discretion. Such extension shall be upon the written request of the licensee; provided, however, that any balance unpaid when payment is due under the terms of this chapter shall bear interest at the rate of 8% per annum until paid.
(2002 Code, § 110.23) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
ADMINISTRATION AND ENFORCEMENT
§ 110.40 DUTIES OF CLERK/TREASURER/TAX COLLECTOR.
   (A)   The City Clerk/Treasurer/Tax Collector is required to do the following:
      (1)   Collect the license fee imposed under this chapter; and
      (2)   Under the supervision of the Mayor, promulgate and enforce rules and regulations relating to the administration and enforcement of the provisions of this chapter, including provisions for the re- examination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him shall be binding upon the licensee and employers. All such rules, regulations and decisions shall be subject to the consent and approval of the City Council. The regulations, together with all amendments and supplements thereto and all changes therein, will be on file with the City Clerk/Treasurer/Tax Collector of the city and will be open to public inspection. Copies thereof will, so far as possible, be available to all license payers, employers and their representatives upon request.
   (B)   The City Clerk/Treasurer/Tax Collector is required to do the following:
      (1)   Receive the license fee imposed under this chapter; and
      (2)   Keep an accurate record showing the amount received by him or her from each license payer and withholding employer and the date of the receipts.
   (C)   The City Clerk/Treasurer/Tax Collector shall have the following powers.
      (1)   The City Clerk/Treasurer/Tax Collector is authorized and empowered to request from any licensee a certified audit prepared by the licensee’s accountants for the purpose of verifying the accuracy of any return made, when the City Clerk/Treasurer/Tax Collector questions the accuracy of any return made and that the licensee shall file the audit with the City Clerk/Treasurer/Tax Collector within 30 days.
      (2)   Upon failure of the licensee to file an audit with the City Clerk/Treasurer/Tax Collector when requested, the City Clerk/Treasurer/Tax Collector personally, or his or her agents or employees, is authorized and empowered to examine the books, papers and records of any employer, or supposed employer, or of any license payer, or supposed license payer, in order to verify the accuracy of any return made; or, if no return was made to ascertain the license fee imposed by this chapter. The City Clerk/Treasurer/Tax Collector may enforce this right by application to the appropriate court having jurisdiction over these matters.
      (3)   Every employer or supposed employer, and every license payer or supposed license payer, is required to furnish to the City Clerk/Treasurer/Tax Collector or his or her duly authorized agents and employees, the means, facilities and opportunity for such examinations, investigations and audits as are authorized in any way by this chapter.
      (4)   The City Clerk/Treasurer/Tax Collector is further authorized to examine under oath any person concerning any income which was, or should have been returned for license fee and to this end the City Clerk/Treasurer/Tax Collector has the right and power to compel the production of books, papers and records and the attendance of all persons before him or her whether as parties or witnesses, whom he or she believes to have knowledge of such income.
      (5)   Refusal of any such examination of any employer or persons subject to the license fee or presumed to be such employer or persons, constitutes a violation punishable by fine.
      (6)   Agents and employees charged with duty of inspection or auditing of records of employers and license payers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(2002 Code, § 110.35) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.41 RECORDS TO BE KEPT.
   Employers and others subject to the license fee under this chapter are required to keep such records as will enable the filing of true and accurate returns, whether of fees withheld at source or of fees payable upon earnings or gross receipts, or both, and such records are to be preserved for not less than four years to enable the City Clerk/Treasurer/Tax Collector or any agent or employee of the City Clerk/Treasurer/Tax Collector to verify the correctness of the return filed.
(2002 Code, § 110.36) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.42 COLLECTION OF DEFICIENCIES; ALLOWANCE OF CREDIT FOR OVERPAYMENT.
   (A)   If as a result of investigation conducted by the City Clerk/Treasurer/Tax Collector a return is found to be incorrect, the City Clerk/Treasurer/Tax Collector is authorized to assess and collect any underpayment of license fee withheld at source or any underpayment of license fee owing by any license payer, with respect to gross sales or gross income, or both. If no return has been filed and a license fee is found to be owing, the fee actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
   (B)   Should it be disclosed either as a result of an investigation by the City Clerk/Treasurer/Tax Collector or through the medium of the filing of a claim or petition for refund or credit, that an overpayment has been made, the city will refund such overpayment.
   (C)   The employer will in every instance be required to pay the full license fee which should have been withheld, even though he or she failed to withhold from the employee. If too much has been withheld, the excess will be refunded by the employer to the employee. While the withholding agent (employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during any month will not need to be reflected in the withholding return or disclosed by schedules or statements thereto attached. However, where adjustments are made between employer and employee, disclosure shall be made in a statement supporting the return required by this chapter.
(2002 Code, § 110.37) (Ord. 1994-C-2, passed 6-6-1994)
§ 110.43 CONFIDENTIAL INFORMATION.
   Any information gained by the City Clerk/Treasurer/Tax Collector or any other official or agent or employee of the city as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except in accordance with proper judicial order, and any person or agent divulging such information shall upon conviction, be subjected to fine or imprisonment as set forth in § 110.99. Such person may disclose to the State Commissioner of Revenue or its duly authorized agent all such information and the right to inspect any of the books and records of the city, if the State Commissioner of Revenue grants to the city the reciprocal right to obtain information from the files and records from the State Department of Revenue and maintains the privileged character of the information so furnished to him or her.
(2002 Code, § 110.38) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99
§ 110.44 DELINQUENT LICENSE FEES; INTEREST.
   All license fees imposed by this chapter remaining unpaid after they become due shall bear interest, in addition to the amount of unpaid fee, at the rate of 8% per annum. The interest shall apply to all unpaid license fees whether or not an extension of time for filing has been granted by the City Clerk/Treasurer/Tax Collector and in addition to any penalties otherwise imposed.
(2002 Code, § 110.39) (Ord. 1994-C-2, passed 6-6-1994)
SPECIFIC PERMIT/LICENSE FEES
§ 110.55 RESTAURANT/LODGING LICENSE FEE.
   (A)   The city will create, by ordinance, a City Tourism Commission for the promotion of these activities within the city, known as the City Tourism Commission. The Commission shall be composed of seven members who shall serve without compensation and who shall be citizens, residents and voters of the county who shall be appointed by the Mayor as follows:
      (1)   One Commissioner from a hotel or motel background or that possesses a particular interest in promoting tourism within the city;
      (2)   Two Commissioners representing local restaurants;
      (3)   Two Commissioners from a financial background; and
      (4)   Two Commissioners representing local businesses.
   (B)   Vacancies in the Commission shall be appointed by the Mayor. The Commissioners shall be appointed for terms of one, two and three years initially providing staggered terms for the Commission. All proceeding terms will be for three years. The Commission shall annually elect from its membership a chairperson, a secretary, and a treasurer, and may employ such personnel and make such contracts as are necessary to effectively carry out the purpose of KRS 91A.350 and 91A.360. A quorum will consist of a majority of the Commission, four of seven for conducting business. The Commission shall submit a budget to City Council at least 30 days prior to the start of the Commissioner’s fiscal year.
   (C)   The City Council does hereby ordain as follows.
      (1)   Pursuant to KRS 91A.400, there is hereby levied upon the retail sales of all food, beverage and non-alcoholic beverages by restaurants and on lodging in the city, a fee of 3% of the gross amount of all food and beverages sales as well as 4% of the gross amount of lodging sales; which shall be passed on to the customer or ultimate consumer.
      (2)   On or before the twentieth day of each calendar month, each restaurant and lodging owner/operator shall report to the City Clerk/Treasurer or Treasurer of the City Tourism Commission, on forms provided by the Commission. They shall report the gross sales of that restaurant/lodging facility from food and non-alcoholic beverages for the preceding calendar month and on the gross revenue of motels, hotels and other overnight establishments, and calculate the fee due for that month by computing 3% of its gross sales from food and beverages, and 4% on lodging, and the operator shall remit with the form the fee due to the City Tourism Commission. For each 1-30 day period, the report and the fee, or either, is past due, there shall be added a penalty 2% of the fee due. There is a minimum of $50 regardless of the amount of fee due, if any.
      (3)   (a)   A lien is hereby granted unto the city upon all property, real and personal of any restaurant/lodging facility, to secure the unpaid fee receipts due from that restaurant/lodging facility, which lien shall be perfected by filing a notice of the amount due and statement of lien in the office of the County Court Clerk, describing the property on which the lien is asserted.
         (b)   Any person who violates this chapter or fails to comply with any of its requirements shall, on being adjudged liable thereof, be fine not less than $100, nor more than $250, and in addition shall pay all costs and expenses involved in the collection of the past due amount. Each day a violation continues shall be considered a separate civil offense. Nothing herein contained shall prevent the city from taking any other lawful action as is necessary to prevent or remedy any violation.
      (4)   (a)   The City Tourism Commission shall only expend the money within the guidelines of KRS 91A.350 to 91A.390.
         (b)   The City Tourism Commission will account for all funding in an, account entitled City Tourism Commission and shall give a quarterly report, to the City Treasurer. Said reports shall also be submitted to the City Council, and Tourism Commission members within 15 days following the close
of each fiscal year quarter. The remaining account will be expended upon recommendations of the Tourism Commission.
      (5)   (a)   A restaurant as used in this chapter is any fixed or mobile commercial establishment that engages in the preparation and serving of ready-to-eat foods in portions to the consumer, including, but not limited to: restaurants; coffee shops, cafeterias; short order cafes; luncheonettes; grilles; tea rooms; sandwich shops; soda fountains; roadside and festival stands; street vendors; catering kitchens; grocery delicatessen, convenience store delicatessen; or similar places in which food is prepared for sale for consumption on the premises or elsewhere. It does not include schools, food vending machines and establishments serving beverages only in single service or original containers.
         (b)   A lodging facility is defined as an establishment that accommodates overnight visitors, on a daily, weekly, monthly basis, for a charge, regardless of how the charge is characterized by the establishment and includes hotels/motels, suites, bed and breakfasts and similar transient lodging establishments.
         (c)   Temporary food stands, booths, street concessions and similar type operations, unless operated by nonprofit corporations, when food is prepared and sold for immediate consumption, are not exempt from this fee.
      (6)   No present or former employee of the City Tourism Commission or any other person including city employees or City Council members shall divulge any information acquired by him or her of the affairs of any person, or information regarding fee schedules, returns or reports required to be filed with the Tourism Commission, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or any other infraction of this chapter, nor does it extend to any matter, which is in any way made a matter of public record, nor does it preclude furnishing any taxpayer or his or her properly authorized agent with information respecting his or her own report. Further, this prohibition does not preclude the Tourism Commission or any employee of the Commission from testifying in any court, or from introducing as evidence returns or reports filed with the Tourism Commission, in an action for violation of state or federal tax laws.
      (7)   (a)   Every restaurant/lodging facility as defined in this chapter shall keep such records, receipts, invoices and other pertinent papers in such form as the Tourist Commission may require, for not less than four years from the making of such records unless the Tourism Commission in writing sooner authorizes their destruction. The Tourism Commission or the City Clerk/Treasurer may have access to all of the above records to the extent necessary to determine proper compliance with this chapter.
         (b)   In the event of an overpayment or incorrect payment, a request for refund will be accepted with proof of detailed overpayment and explanation. The city reserves the right to request further proof of overpayment or incorrect payment and if deemed appropriate the request that the business making such a claim take credits on further returns in lieu of a reimbursement by check. The period that the city will consider reimbursement on is limited to two years prior to the posted date of request.
   (8)   The license fee provided for in this section is levied, commencing on January 1, 2012. The first report and remittance of tax due from restaurant/lodging operators shall be on the February 20, 2012.
(Ord. 2013-01, passed 2-12-2013)
Statutory reference:
   Additional 1% room tax, see KRS 91A.390(a) and (c)
§ 110.56 CHARITABLE GAMING.
   (A)   The city does hereby use its powers as a city body to regulate charitable gain and its related activities, and all of the definitions set forth in KRS 238.505 are incorporated by reference in this chapter as if fully set forth herein.
   (B)   Any person, corporation, establishment or charitable organization which desires to operate charitable gaming or a charitable gaming facility within the city limits, shall make application for a permit to operate such activity by filing an application with the City Clerk/Treasurer. The application shall set forth the true name of the owner of the place of charitable gaming, the occupation of the owner, if applicable, or manager of the proposed place of charitable gaming, for five years immediately preceding the date on which the application was filed.
   (C)   No permit shall be issued to any person, corporation or charitable organization which is not of good moral character, or which will not, in the judgment of the Mayor and Common Council of the city, obey the laws of the of the state in carrying on the business, or who, within two years prior to the date of the filing of the application, has been convicted in the state of any felony or of maintaining a public nuisance.
   (D)   When the application for charitable gaming permit is filed, the City Clerk/Treasurer shall publish notice of said filing pursuant to the provisions of KRS Chapter 424.
   (E)   The provisions of KRS 238.500 through KRS 238.995 are incorporated herein by reference in fully as if fully set forth, including KRS 238.995 providing penalties for violation of any of the aforesaid provisions.
   (F)   Upon the filing of an application for charitable gaming within the city limits, the applicant shall deposit $100 with the City Clerk/Treasurer which shall be used by the Clerk/Treasurer to defray the cost of the notices required hereby, and any other notices pursuant to law, to be published.
   (G)   Each place of charitable gaming, or charitable gaming facility, shall constitute a separate establishment, pursuant to this section, and each person, corporation or charitable organization shall be governed thereby.
   (H)   Each charitable gaming facility or establishment conducting charitable gaming pursuant to this chapter, shall, for each and every person entering the grounds, the establishment, or any enclosure, of a place of charitable gaming, pay a municipal tax equal to $1 per person to the city. Each person, corporation or charitable organization operating charitable gaming shall be responsible for the collection
of the aforesaid $1 per person tax, and shall be responsible for reporting the number of persons and the amount collected therefor, to the City Clerk/Treasurer, on a calendar monthly basis, along with remitting the amount collected or which a person, corporation or charitable organization is responsible for collection, to the City Clerk/Treasurer. The aforesaid municipal tax shall not apply to any employees of the place of charitable gaming.
   (I)   Each person, corporation or charitable organization engaged in the business of operating charitable gaming, shall furnish to the City Clerk/Treasurer within 15 days after the end of each of month, the verified report of the number of persons subject to the tax levied who entered the premises of the location of charitable gaming during the preceding month. At the same time, the person shall pay to the City Clerk/Treasurer the correct amount due by reason of collection of the tax imposed herein. Any person who fails to pay the tax due in the time specified in this section shall pay a penalty equal to 20% of the amount of the tax due and delinquent, together with interest at the rate of 12% per annum on both the original tax and penalty.
   (J)   All sums collected hereunder and paid to the city, shall be paid into the city’s General Fund of the city to be used for the payment of proper expenditures as determined by the City Council.
   (K)   The penalties for violation of this section, in addition to the punitive amount set forth in division (J) above, shall be as set forth in KRS 238.995, which is adopted by reference and incorporated herein as if fully set forth.
(Ord. 2004-C04A, passed 6-28-2004)
§ 110.99 PENALTY.
   (A)   Any person who violates any provision of this chapter for which no penalty is otherwise provided shall be guilty of a misdemeanor and shall be fined not more than $500.
   (B)   Whoever violates § 110.03 or § 110.35(C)(5) shall be guilty of a misdemeanor and shall be fined not less than $25 nor more than $100, or imprisoned for not more than 30 days, or both, for each offense.
   (C)   Whoever violates § 110.04 shall be guilty of a misdemeanor and shall be fined not less than $25 nor more than $100 or imprisoned for not more than 30 days, or both, for each offense. Such criminal penalties shall be in addition to the penalties imposed in § 110.04.
   (D)   Whoever violates § 110.38 shall be guilty of a misdemeanor and shall be fined not less than $50 nor more than $100 or imprisoned not to exceed 50 days, or both at the discretion of the court and shall be dismissed from employment by the city upon conviction. Every such breach of confidence constitutes a separate offense.
(2002 Code, § 110.99) (Ord. 1994-C-2, passed 6-6-1994)