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(A) There is hereby imposed on all "financial institutions," as defined in KRS Chapter 136, located within the corporate limits of the city for the 1996 tax year and all subsequent years, a franchise or local bank deposit tax at the rate of 0.025% on all deposits, as defined in KRS Chapter 136, maintained by such financial institutions.
(B) For transition purposes, the 1996 tax year will be treated different in terms of collection of taxes than for all subsequent years. For the 1996 tax year, the following timetable is hereby established: The city will issue tax bills to financial institutions no later than May 1, 1997. Payment of the tax shall be due with a 2% discount by May 31, 1997, or without the discount by June 30, 1997.
(C) For all tax years subsequent to the 1996 tax year, the following timetable is hereby established: The city will issue tax bills to financial institutions no later than December 1 of each year. Payment of the tax shall be due with a 2% discount by December 31 of each year, or without the discount by January 31 of each year.
(D) The city shall have a lien for taxes upon any and all property subject to the tax imposed by these sections, which lien shall be superior to all encumbrances prior or subsequent.
(E) All taxes due in accordance with this section which are not paid before June 30, 1997, for tax year 1996, or which are not paid before January 31, for all subsequent tax years shall be deemed delinquent and shall be subject to a penalty of 10% and shall bear interest at the rate of 6% per annum.
(F) All moneys collected pursuant to this section shall be paid into the General Fund of the city to be used for the payment of proper expenditures as determined by the City Council.
(Ord. 20-96, passed 9-17-1996)
(A) Abandoned urban property classified as real property. ABANDONED URBAN PROPERTY is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this chapter, ABANDONED URBAN PROPERTY means:
(1) Any vacant structure or vacant unimproved lot or parcel of ground in the city which has been vacant or unimproved for a period of at least one year and which:
(a) Because it is dilapidated, unsanitary, unsafe, vermin infested or otherwise dangerous to the safety of persons, it is unfit for its intended use;
(b) By reason of neglect or lack of maintenance has become a place for the accumulation of trash and debris or has become infested with rodents or other vermin; or
(c) Has been tax delinquent for a period of at least three years.
(2) Any property in the city identified as an unsafe structure by the Code of Ordinance Enforcement Board pursuant to Chapter 163 of the Hopkinsville Code of Ordinances.
(B) Rate of taxation for abandoned urban properties. The rate of taxation levied upon abandoned urban properties is $1.50 on each $100 of assessed value.
(C) Classification of property as abandoned urban property; right to appeal.
(1) The Hopkinsville Christian County Planning Commission shall, each year, determine which properties in the city are abandoned urban properties and shall prepare and furnish a list of abandoned urban properties located in the city to the city’s Finance Department and the Christian County Property Valuation Administrator prior to January 1 of each year.
(2) Except as otherwise provided in division (C)(3) of this section, a property classified by the Hopkinsville Christian County Planning Commission as abandoned urban property as of January 1 shall be taxed as abandoned urban property for the tax year. If the owner repairs, rehabilitates or otherwise returns the property to productive use so that the property is no longer abandoned urban property, he or she shall notify the city, which shall, if it finds the property no longer abandoned urban property, notify the Finance Department and the Christian County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(3) No later than March 1 of each year, the Hopkinsville Christian County Planning Commission shall mail, by first-class mail, to the owner(s) of each abandoned urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes his, her or its property has been incorrectly classified may appeal the classification to the Christian County District Court within 30 calendar days of the date of the notice. The appeal shall be initiated by filing a complaint and a copy of the notice in the same manner as any civil action under the Kentucky Rules of Civil Procedure.
(Ord. 04-2006, passed 2-23-2006; Ord. 18-2018, passed 8-7-2018)
(A) Persons or entities doing business in the city that are delinquent on occupational license taxes due as a result of income earned by the business, occupational taxes withheld from its employees, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf of the city through the administration of the city’s zoning and development regulations.
(B) Individuals not doing business that are delinquent on property taxes or other obligation to the city are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf on the city through the administration of the city’s zoning and development regulations.
(C) Individuals not doing business that are delinquent on property taxes or other obligation to the city and persons or entities licensed by the city to do business in the city that owe delinquent occupational license taxes due as a result of income earned by the business, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, shall be notified in writing that the delinquency must be satisfied within 30 days of the date of the notice.
(D) Individuals, persons or entities receiving the written notice required in division (C), above, that do not satisfy the delinquent obligation within the period specified in the notice shall be disqualified for city licenses, permits and approvals as set out in divisions (A) and (B), above, and be ineligible for the renewal of any current city license, such as business license, until the delinquency is satisfied.
(E) Doing business in the city without a current business license will subject the business to all sanctions provided in the city’s occupational license ordinance.
(Ord. 03-2012, passed 2-21-2012)
Cross-reference:
General licensing provisions for occupational licenses, see § 34.24
TRANSIENT ROOM TAX
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