For the purpose of this subchapter, 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. Any enterprise, activity, profession or undertaking or any nature conducted for gain or profit, whether conducted by an individual, partnership, association, corporation or any other entity; but shall not include the usual activities of a board of trade, chamber of commerce, trade association or union; community chest funds or foundations; corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, educational or fraternal purposes, where no part of the earnings, income or receipts of the units, groups or associations inures to the benefit of any private shareholder or other person.
BUSINESS ENTITY. Includes each separate corporation, limited liability company, business development corporation, partnership, limited partnership, registered limited liability partnership, sole proprietorship, association, joint stock company, receivership, trust, professional service organization, or other legal entity through which business is conducted.
BUSINESS RECEIPTS. The sum total of gross receipts from sales plus gross credit or charges for work done and performed or services rendered.
CITY. The City of Hodgenville, Kentucky.
CLERK or CITY CLERK. The City Clerk of the City of Hodgenville, Kentucky or his or her agent, designee or assistant.
COMPENSATION. The amount paid to any natural person for services rendered, in money, regardless of the form or method of payment. It includes the receipt by an individual of the earnings of an individual business enterprise or of a partnership.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, Kentucky, another state, territory, or foreign country or a dependency thereof.
EMPLOYEE. Any person engaging in or following any occupation, trade or profession within the meaning of this section.
EMPLOYER. An individual, partnership, association, corporation, governmental body or any other entity who or that employs one or more persons on the basis of a salary, wage, commission or other compensation, regardless of whether the employer is engaged in business.
FIDUCIARY. A person who holds in trust, moneys or properties, to which another has a beneficial title or interest, or who receives and controls income for another person or persons.
GROSS SALARIES, WAGES, COMMISSIONS, and OTHER COMPENSATIONS. The total gross amount of all salaries, wages, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividends paid in lieu of salaries of 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 service rendered in any trade, occupation, profession or any other activity, including all deductions whether for tax, insurance, or other. Amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer are excluded; but to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer, it is included in the foregoing definition. GROSS SALARIES, WAGES, COMMISSIONS and OTHER COMPENSATION shall not mean or include gratuities and tips customarily received by an employee from persons other than his or her employer.
LICENSEE. Any person required to file a return to pay a license fee under this subchapter.
NET PROFITS. The net income from the operation of a business or enterprise after provision for all costs and expenses incurred in the conduct thereof and shall be the same as reported for federal income tax purposes excluding items exempted under this chapter, but without deduction of taxes based on income.
NON-RESIDENT. Any individual, partnership, fiduciary, association or other entity domiciled outside the city.
OBLIGOR. Any person required hereunder to file a return or to pay a license fee thereon under this subchapter.
OCCUPATION, TRADE, PROFESSION or OTHER ACTIVITY. The doing of any kind of work, the rendering 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, tradesman, manager, official or other employee, including any non-resident of the city who is employed by an employer as defined in this subchapter, 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 corporation, and shall also include and mean the holding of any kind of office or position, either by election or appointment, by the federal, state, county, or city government or any officer or employee thereof where the services of such official or employee are rendered within the city.
PAYROLL. The total wages, salaries and other personal service compensation.
PERSON. Every natural person, partnership, fiduciary, association or corporation. Whenever the term PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to association, shall mean the partners or members thereof and as applied to corporations, the officers and directors.
RESIDENT. An individual, partnership, association, corporation or other entity domiciled or having a business situs in the city.
SALES. Gross sales of merchandise or of services, or both, computed by whatever method of accounting is authorized for federal income tax purposes.
SALES WITHIN THE CITY. Sales of merchandise delivered to a customer within the city or service performed within the city for a customer.
YEAR. The calendar or the fiscal year employed by a business subject to the occupational license fee imposed by this chapter if the licensee reports for federal income tax purposes on the basis of a period other than the calendar year. If, under any of the provisions of this chapter, a period of less than a full year is involved, the full-year basis of computation shall be employed and the fraction of a year allocated by employing the ratio of the number of full months of tax liability to 12, the number of months in a year.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)