(A) Authority. The Chief Financial Officer is hereby charged with the enforcement of the provisions of this subchapter, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this subchapter, including, but not limited to, provisions for the reexamination and correction of returns to which an underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the licensee and employers. All such rules and regulations shall be subject to the consent and approval of the City Administrative Officer.
(B) Duty of licensee.
(1) It shall be the duty of the licensee to determine whether the business it conducts is liable for taxation under this subchapter, and if so, the amount of tax due and whether the tax has been paid for the current year.
(2) It shall be the duty of every licensee to keep and preserve for a period of not less than three years the books and records necessary to compute its tax liability. If a licensee fails to keep the records, the Chief Financial Officer shall make his or her own determination of that licensee's tax liability from the information available to him or her.
(3) The license issued by the city to a business or manufacturer shall be placed conspicuously in the place of business. Where no permanent place of business exists, the license shall be placed where there is reasonable and free access to the license by the Chief Financial Officer.
(C) Examination of books, records or person.
(1) The Chief Financial Officer for the purpose of ascertaining the correctness of any license application or for the purpose of making an estimate of any license fee, may examine any books, papers, records or memoranda, including state and federal income returns, and state sales tax returns bearing upon the matter and may require the attendance of a person required to be licensed under this subchapter or officer, agent or any other person having knowledge in the premises, and may take testimony and require proof material for the information with power to administer oaths to such persons. The Chief Financial Officer shall have authority, by notice mailed to the last known address of a person required to be licensed under this subchapter, to require the production, at any reasonable time and place it may designate, of any books, papers, accounts or other information necessary to the carrying out of the licensing requirements imposed by this subchapter.
(2) Any person willingly and knowingly filing a fraudulent return or application as required by this subchapter, or who shall refuse to permit the examination of records as prescribed by this section shall be subject to the penalties set forth in this subchapter.
(3) The city shall have the right to examine all internal and available state and federal records for the present taxing year as well as the two previous taxing years, and any business who has failed to pay to the city the correct license fees for any of those years shall be deemed in violation and subject to remit to the city the correct amount as well as any fines or penalties determined by a court of competent jurisdiction.
(D) Refusal, revocation and suspension.
(1) The Chief Financial Officer shall refuse to issue a license or may revoke or suspend a license for any of the following reasons:
(a) The applicant misrepresents a fact relevant to the amount of tax due or his qualifications as a licensee;
(b) The applicant refuses to provide the information necessary to compute the amount of tax due;
(c) If it shall be found that any condition, conduct, or activity exists, existed, or is or was carried on at the premises covered by the license in violation of any provisions of this or any ordinance of this city; of any statutes of the Commonwealth of Kentucky or the United States; constitutes a nuisance or detriment to the moral or general welfare of this community; and
(d) A license shall not be issued to any person, which by virtue of his or her nature and location, would be in violation of the city's Zoning Ordinance.
(2) Upon proof of any of the above violations, the initial refusal of the license shall be upheld and a suspension of license may be expanded to a revocation of same.
(3) After receipt of completed application, if the Chief Financial Officer believes that reason exists for refusing the applicant a license, under this section, he or she shall refuse to accept payment and shall not issue the license. At the applicant's request, the Chief Financial Officer shall give the applicant a written statement of the reasons for refusal. The applicant may then, within ten days of receipt of this statement, request a conference with the Chief Financial Officer to discuss the case. In the request, the applicant shall specify why his or her application should not be refused. The Chief Financial Officer shall arrange a conference within a reasonable time. If the license is refused after conference, the applicant may reapply at any time, thereafter. If reason no longer exists to refuse the application, the Chief Financial Officer shall collect the fee and issue the license.
(E) Violation not excused by compliance. It is not a defense in any prosecution or imposition of fines pertaining to violation of any provision of this subchapter, that the defendant has subsequently complied with the provisions hereof, nor does a conviction of any such violation exempt a person from a payment of any license fees, penalties or interest charges imposed due and unpaid at the time of conviction.
(Ord. 16-2007, passed 6-19-2007)