(A) The following classes of person shall be exempt to the extent herein set forth from the provisions of the city's occupational license fee and no occupational license fee shall be due from them.
(1) Domestic servants as to salaries, wages or other compensation received from the rendering of domestic services in private homes;
(2) Members of the Armed Forces of the United States as to any compensation received for active duty or active duty training and members of the Kentucky National Guard as to any compensation earned for active duty training, unit training assemblies, and annual field training;
(3) Precinct works as to any compensation received for election training or work at election booths in state, county, and local primary, regular, or special elections; and
(4) Full-time elementary or secondary students; the student shall furnish to the city clerk a certified statement by the student's school principal or designee that the student is enrolled in full-time study.
(B) The following money receipts are not deemed to be salaries, wages, commissions and other compensation and net profits within the meaning of this chapter and are not subject to the occupational license fee:
(1) Periodical 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;
(2) Payments made to employees by an employer under a disability or accident plan and unemployment compensation payments by the Commonwealth of Kentucky or any other agency;
(3) Death benefits payable by an employer to the beneficiary of an employee or to his or her estate, whether payable in a single sum or otherwise;
(4) Amounts received by employees under the Workmen's Compensation Act 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;
(5) Interest income; and
(6) Income received from royalties, patents and copyrights.
(C) In the case 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 occupational license fee in the same proportion that services performed within the city bear to their total employment time.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)