The following are subject to the occupational license fee:
(A) Salaries, wages, commissions, fees, bonuses, or incentive payments, received by an individual, whether directly or through an agent, for services rendered:
(1) As an officer, agent or employee, or both, of a corporation (including a corporation of the first or nonprofit class), joint stock association or joint stock company;
(2) As an officer, agent or employee (as distinguished from a partner or member) of a partnership, limited partnership or any other form of unincorporated enterprise owned by one or more persons;
(3) As a proprietor, agent or employee of a business, trade or profession, conducted by an individual owner;
(4) 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 Commonwealth of Kentucky, or any of the political subdivisions thereof, or those of any other state or commonwealth;
(5) 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 a corporation created and owned or controlled by the United State government or any of its agencies, or those of any foreign country or dependency except those enlisted or commissioned in the military service; or
(6) As an office, agent or employee of any other entity.
(B) Salaries, wages, commissions, fees, bonuses or incentive payments, received by an individual, whether directly or indirectly through an agent, for services rendered:
(1) Whether based upon hourly, daily, weekly, semi-monthly, monthly or annual units of production or piece-work rates; and
(2) Whether paid by an individual, partnership, association, corporation (including a corporation of the first or nonprofit class), a governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section or unit or other entity.
(C) Commissions or fees received by an obligor, whether directly or indirectly through an agent, for services rendered regardless of how computed or by whom paid (if amounts received as a drawing account exceed the commissions earned, the fee is payable on the amounts received). If such commissions are included in the net earnings of a trade, business or profession regularly earned on by such individual and already subject to occupational license fee, they shall not be separately charged;
(D) Fees, unless such fees are properly included as part of the net profits of a trade, business, profession, or enterprise regularly carried on by such said individual and such net profits are already subject to the occupational license fee;
(E) Fees paid to a director or officer of a corporation are subject to withholding as in the case of any other employee;
(F) Other compensation which will be treated as subject to the occupational license fee:
(1) Vacation and/or holiday benefits. Payments made to employees by an employer as vacation pay and paid holidays or any other type of payments made under an employer's wage or salary continuation plan during periods of absence by an employee from work are fully subject to the occupational license fee.
(2) Separation payments. Payments made to employees by an employer at the time of voluntary or involuntary separation or dismissal of the employee from the service of the employer are to be regarded as subject to the occupational license fee.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)