The following fees or tax shall be paid by a person conducting or engaged in the following business, occupation, or profession.
(A) (1) Alcoholic beverages, sale of:
(a) Liquor dealers holding a state retail package liquor license $600
(b) Alcoholic beverage dealer who holds a state distributor's or wholesaler's or brewer's license making sales or deliveries in the city $200
(c) Malt beverage dealer holding a state retail license $200
(2) (The City Clerk/Treasurer shall not issue any malt beverage or liquor licenses under division (A)(1) until the applicant presents to the City Clerk/Treasurer proof of the issuance to the applicant of a similar license by the State for the same period)
(3) There is hereby established by the City Council the following alcoholic beverage license and annual fees as permitted by KRS 243.070:
(a) Distilled spirit licenses as set forth in KRS 243.030:
1. Distiller’s license, per annum $500
2. Rectifier’s license, per annum $500
3. Blender’s license, per annum $500
4. Wholesaler’s distilled spirits and wine license, per annum $2,000
(b) Distilled spirits and wine motel drink license, airport drink license, per annum $600
(c) Distilled spirits and wine special temporary liquor license, per event $100
(d) Special temporary wine license, per event $25
(e) Distilled spirits and wine special temporary auction license, per event $200
(f) Special private club license, per annum $300
(g) Extended hours supplemental license, per annum $2,000
(h) Nonresident special agent or solicitor’s license, per annum $40
(i) Caterer’s license, per annum $800
(j) Convention center or convention hotel complex license, per annum $2,000
(k) Bottling house distilled spirits license or wine storage license, per annum $1,000
(l) Automobile race track license, per annum $2,000
(m) Souvenir retail liquor license, per annum $1,000
(n) Limited restaurant license or limited golf course license, per annum (includes distilled spirits, wine, and malt beverages), new applicants $800
(4) Licenses in division (A)(3) shall be subject to any additional requirements imposed by the Alcoholic Beverage Administrator of the city, the Commonwealth of Kentucky, or the Alcoholic Beverage Control Commission.
(B) Amusement:
(1) Billiard or pool rooms $60
(2) Bowling alleys $60
(3) Circus or menagerie conducting a show within the city limits or within one-half mile thereof;
(a) Per day $35
(b) Per week $200
(4) Dance halls for general public where admission is charged $60
(5) Fortune tellers, soothsayers, and practitioners of palmistry; not prorated $250
(6) Skating rinks $60
(7) Theatres or motion picture houses $60
(8) Music hall for general public where admission is charged $60
(C) Merchandising, retail and wholesale sales and services:
Persons engaged in merchandising, sales (both retail and wholesale) and services except where otherwise specifically stated in this subchapter shall pay a license fee in accordance with the number of square feet of the premises occupied by such business and the following table shall govern the license fee.
(a) Up to 500 square feet $35
(b) 501-1000 square feet $45
(c) 1001-1500 square feet $50
(d) 1501-2000 square feet $55
(e) Over two-thousand (2000) square feet: fifty-five dollars ($55) plus two dollars ($2) for each additional one thousand (1000) square feet or portion thereof, up to an amount of sixty dollars ($60) per year which shall be a maximum fee unless otherwise specifically provided herein.
(D) Hucksters, peddlers and solicitors:
(1) Agents, representatives, solicitors, or dealers not otherwise specifically provided for herein taking orders, soliciting business or making sales at retail:
(a) Per day $5
(b) Per year $35
(2) Coffee or peanut roasters, ice cream wagons, or trucks, or popcorn machines; per year; not prorated $35
(3) Soft drink wholesalers, or persons delivering soft drinks at wholesale or retail from trucks or other vehicles $25
(4) Trucks operated within the city from which sales or deliveries are made at wholesale or retail and for which no other license is provided herein; Per truck $25
For the purposes of this division, any person, firm or corporation making deliveries or unloading any item or items within the city on fifteen (15) or more occasions within a calendar year shall be considered to be operating within the city on a regular basis and shall be subject to the requirements of this section.
(5) Weatherstripping or insulation or siding concerns soliciting orders and installing their products within the city; not prorated $25
(E) Professions and occupations:
(1) Accountants, architects, lawyers or attorneys, chiropractors, engravers, dentists, oculists, optometrist, osteopaths, chiropodists, physicians, surgeons, veterinarians, and surveyors: $40
If more than one professional person is involved in a firm, the fee of forty dollars ($40) shall be paid for each licensed professional.
(2) (a) Plumbers, heaters, tinners, carpenters, roofers, painters, wallpaper hangers, electricians, brick layers, or cement workers, whether engaged in one or more of the above occupations, if engaged in connection therewith in selling or supplying the equipment or supplies used in such work but having no place of business or business house in the city. One job only $10
(b) Persons engaged in one or more of the above occupations and selling or supplying in connection therewith in the equipment or supplies used in such work and operating a place of business or business house separate and apart from his residence $35
(3) Real estate agents or agencies engaged in buying, selling, renting, or leasing real estate, or collecting rental from real estate on commissions or for compensation $35
(4) Insurance agencies or solicitors $35
(5) Insurance adjusters $35
(6) Insurance companies.
(a) The license fee imposed upon each insurance company for the privilege of engaging in the business of insurance within the municipal boundaries of the city, for the fiscal year beginning July 1, 2012, and thereafter on a calendar year basis.
(b) The license fee imposed upon each insurance company which issued any insurance policy which is not a life or health insurance policy shall be 5% of the premium actually collected within each calendar quarter by reason of the issuance of such policies on the risk located within the municipal boundaries of the city, on those classes of business which such company is authorized tor transact, less all premiums returned to policy holders, however, and license fee imposed upon premium receipts shall not include premiums received for insuring employers against liability for personal injuries to their employees, or death caused thereby, under the provisions of the Workers’ Compensation Act and shall not include premiums from policies of health insurance.
(c) All license fees imposed by this division shall be due and payable to the city and shall be paid at the address indicated in the insurance premiums license fee returned no later than 30 days after the end of the calendar quarter. License fees which are not paid to the city in the manner prescribed on or before the due date shall bear interest at the rate defined in KRS 131.010(6) and KRS 131.183.
(d) Every insurance company subject to the license fee imposed by this division shall annually, by March 31, furnish to the city at the address indicated in the insurance premiums license fee return a written breakdown of all collections in the preceding calendar year for the following categories of insurance:
1. Casualty;
2. Automobile;
3. Inland marine;
4. Fire and allied perils.
(e) All sums collected pursuant to the terms of this division shall be deposited to the General Fund Account of the city to be used for the purpose of paying salaries of officers and employees, for repair and maintenance of streets, public ways, and public buildings in the city; to pay for lighting city streets, and to pay all proper charges and legal demands against the city.
(F) Miscellaneous:
(1) Coin-operated amusement machines.
(a) Definition.
COIN-OPERATED AMUSEMENT MACHINE.
Any lawful coin- or token operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object automatically by or through some mechanical operation affords music or amusement of some character with or without vending any merchandise, but in addition to any such merchandise. Such coin-operated amusement machine shall not include any bona fide merchandise vending machine in which there is incorporated no amusement features.
(KRS 137.010)
(b) Pursuant to KRS 137.410 there is hereby established a license fee of ten dollars ($10) per annum upon each coin-operated amusement machine, and also any electrically operated machine operated as a game or for pleasure and entertainment by the general public.
(c) There shall be a tax of ten dollars ($10) on each coin-operated pinball machine operating within the city.
(2) Persons distributing or servicing vending machines other than those specifically provided for in this section. Coin operated laundries and coin operated vending machines dispensing laundry products are not construed to fall within the provisions of this division. $25
(3) Manufacturers conducting a plant or factory within the city $60
(4) Selling goods, merchandise, or produce in an open air market, tent, temporary stand or from a vehicle except farmers selling their own produce or as otherwise provided in this chapter;
(a) Per day $6.50
(b) Per year $60
Not prorated
(5) Any person licensed to sell merchandise of any character or nature shall have the privilege of installing and servicing the same.
(6) Any trade, profession, or occupation not provided for herein shall pay an annual license fee of $35.
Not prorated.
(G) Any person required by this chapter to obtain more than one license for any one business location or building, the fee for no one of said licenses exceeding sixty dollars ($60) but the total of such fees exceeding sixty dollars ($60) shall be permitted to obtain all of said licenses for a fee of sixty dollars ($60); provided however that malt or alcoholic beverage licenses and coin operated machine licenses shall not be included within the meaning of this division, but shall in all instances be required in addition to any other license and fee provided for same to be paid.
(Ord. 80-8, passed 5-19-80; Am. Ord. 2005-01, passed 2-21-05; Am. Ord. 2005-04, passed 4-18-05; Am Ord. 2013-09, passed 8-19-13)
Cross-reference:
For restaurant wine license fees, see § 113.03
For retail drink license fees, see § 113.12