(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)