§ 34.45 DEFINITIONS.
   For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   COUNTY. All the unincorporated area of Kenton County, and specifically excluding the incorporated areas of the City of Bromley, the City of Covington, the City of Crescent Springs, the City of Crestview Hills, the City of Edgewood, the City of Elsmere, the City of Erlanger, the City of Fairview, the City of Fort Mitchell, the City of Fort Wright, the City of Independence, the City of Kenton Vale, the City of Lakeside Park, the City of Ludlow, the City of Park Hills, the City of Ryland Heights, the City of Taylor Mill, the City of Villa Hills, and the City of Walton.
   INSURANCE COMPANY. Any INSURANCE COMPANY or agent doing business in the countywide area of Kenton County, including the incorporated portions thereof, that provides insurance on property located in Kenton County, except in the incorporated areas of the City of Bromley, the City of Covington, the City of Crescent Springs, the City of Crestview Hills, the City of Edgewood, the City of Elsmere, the City of Erlanger, the City of Fairview, the City of Fort Mitchell, the City of Fort Wright, the City of Independence, the City of Kenton Vale, the City of Lakeside Park, the City of Ludlow, the City of Park Hills, the City of Ryland Heights, the City of Taylor Mill, the City of Villa Hills, and the City of Walton.
   PREMIUM. Any assessment collected by or any payment made to an insurance company for insurance on property or within the county. However, a PREMIUM shall not be construed to include any reinsurance premiums paid to or received by any insurance company, premiums received for insuring employers against liability for personal injuries to their employees, or death caused thereby, under the provisions of the workmen’s compensation act.
   PROPERTY. Real and tangible assets. The tax would be collected on insurance policies written for fire and allied perils, casualty, automobile, and inland marine, and all other risks other than those exempted by § 34.46(B).
(Ord. 225.45, passed 2-27-07)