Publisher's Note: This Chapter has been AMENDED by new legislation (Ord. 062 passed 6-27-2024). The text of the amendment will be incorporated below when the ordinance is codified.
ARTICLE I. - IN GENERAL
Sec. 13-1. - Definitions.
Sec. 13-2. - Enforcing officers, powers and duties.
Sec. 13-3. - Unlawful license not to be imposed.
Sec. 13-4. - Who must obtain; basis of computation.
Sec. 13-5. - Separate license for each place of business.
Sec. 13-6. - Exempt activities.
Sec. 13-7. - Deductions from employee compensation, payment; records.
Sec. 13-7.1. - Household workers, withholding requirements; returns required.
Sec. 13-7.2. - Federal Form 1099; responsibility to report.
Sec. 13-8. - Separate returns; payments.
Sec. 13-8.1. - Extension.
Sec. 13-8.2. - Overpayment; refund.
Sec. 13-8.3. - Authority of the urban county government to examine and audit the return.
Sec. 13-8.4. - Collection or payment.
Sec. 13-9. - Initial fee.
Sec. 13-10. - Duty to collect; record of collections.
Sec. 13-11. - Information confidential.
Sec. 13-12. - Payment in arrears; failure to withhold.
Sec. 13-13. - Special fees.
Sec. 13-14. - Penalties—Revocation of license.
Sec. 13-14.1. - Same—Fine, imprisonment.
Sec. 13-15. - Same—Failure to obtain special fees license.
Sec. 13-15.1. - Severability.
ARTICLE II. - SPECIAL LICENSES AND REGULATIONS
Sec. 13-16. - Amusements—Endurance contests.
Sec. 13-17. - Same—Offensive exhibitions in buildings, revocation of license.
Sec. 13-18. - Same—Street fairs or carnivals, prohibited.
Sec. 13-19. - Same—Excessive crowds in theaters, etc.
Sec. 13-20. - Definitions.
Sec. 13-20.1. - Off-premises sales.
Sec. 13-20.2. - Grant/refusal of license or permit; time period.
Sec. 13-20.3. - Notification.
Sec. 13-20.4. - Temporary sale or display.
Sec. 13-20.5. - Regulations and forms.
Sec. 13-20.6. - Violation; fine.
Sec. 13-20.7. - Fees.
Secs. 13-21, 13-22. - Reserved.
Sec. 13-23. - Auctions, closing out sales, liquidation sales and other special sales—Implied warranty by auctioneer.
Sec. 13-24. - Same—"Cappers," "boosters" and "by-bidders" at auctions.
Sec. 13-25. - Same—Days and hours of auctions.
Sec. 13-26. - Reserved.
Sec. 13-27. - Auctions, etc.—Sales on streets prohibited.
Secs. 13-28, 13-29. - Reserved.
Sec. 13-30. - Coal and other solid fuels—Delivery tickets, weighing load.
Sec. 13-31. - Same—Operation under assumed name.
Sec. 13-32. - Reserved.
Sec. 13-33. - Same—Hours of delivery.
Sec. 13-34. - Same—Violations, penalties.
Sec. 13-35. - Coin-operated machines—Music, pinball; license fees.
Sec. 13-36. - Same—Application for license.
Sec. 13-37. - Same—Notice of ownership change.
Sec. 13-38. - Same—Affixing owner's name to machine.
Sec. 13-39. - Same—When owner to pay license tax.
Sec. 13-40. - Same—Nonpayment of license tax.
Sec. 13-41. - Ice—Sales regulated; chemical analysis certificates; penalties.
Sec. 13-42. - Same—Sale by weight, penalty.
Sec. 13-43. - Same—Weighing, penalty.
Sec. 13-44. - Insurance; time of payment of license tax when amount based on premiums.
Secs. 13-45—13-49. - Reserved.
Sec. 13-50. - Surety bond companies, license tax.
Sec. 13-51. - Musical instruments, demonstrations to be indoors.
Sec. 13-52. - Pawnbrokers and loan agencies—Daily reports of pawnbrokers.
Sec. 13-53. - Same—Business hours.
Sec. 13-54. - Secondhand and junk dealers—Records, reports, retention of goods by secondhand dealers.
Sec. 13-54.1. - [Definitions.]
Sec. 13-54.2. - Scrap metal dealer license application process.
Sec. 13-54.3. - Administrative requirements of scrap metal dealers.
Sec. 13-54.4. - Retention of certain purchased regulated scrap material by scrap metal dealers.
Sec. 13-54.5. - [Prohibited purchases.]
Sec. 13-54.6. - Penalties and appeals process.
Sec. 13-55. - Reserved.
Sec. 13-55.1. - Trailer parks; operators to keep register, make reports of occupants for assessment information.
Secs. 13-56—13-61. - Reserved.
Sec. 13-62. - Permit required for possession, sale of explosives, contents of permit; fee; logging of sales; penalty.
Sec. 13-63. - Emergency communications system; fee.
Sec. 13-64. - Inter-hospital and institutional medical transportation services; fee.
Sec. 13-65. - Emergency medical treatment unit; fee.
Sec. 13-65.1. - Emergency ambulance service; fee.
ARTICLE III. - PRECIOUS METALS DEALERS
Sec. 13-66. - License required.
Sec. 13-67. - Records required; inspection by police; retention of articles; exceptions.
Sec. 13-68. - Bond.
Sec. 13-69. - Purchases from minors; purchases of stolen goods.
Sec. 13-70. - Penalty for violation of article.
ARTICLE IV. - ALARM SYSTEM BUSINESSES
Sec. 13-71. - License and permit required.
Sec. 13-72. - Application for alarm business license.
Sec. 13-72.1. - License denial, suspension and revocation.
Sec. 13-72.2. - Alarm company duties and services.
Sec. 13-72.3. - Alarm user duties.
Sec. 13-72.4. - Application for alarm user permit.
Sec. 13-72.5. - Proprietor alarms.
Sec. 13-72.6. - Alarm administrator.
Sec. 13-73. - Contents of application; fee; validity.
Sec. 13-73.1. - Confidentiality of information.
Sec. 13-73.2. - False alarms.
Sec. 13-73.3. - Appeal of warning notice, civil fines, suspension and revocation.
Sec. 13-73.4. - Reinstatement.
Sec. 13-73.5. - Alarm advisory board.
Sec. 13-74. - Shutoff device.
Sec. 13-75. - Penalties and fines for violation of article.
ARTICLE V. - SHORT TERM RENTALS
Sec. 13-76. -Definitions.
Sec. 13-77. Short-term rental special fee license.
Sec. 13-78. Taxes.
Sec. 13-79. Duties of a licensee.
Sec. 13-80. Advertising on a hosting platform.
Sec. 13-81. Enforcement.
Sec. 13-82. Appeals.
Article VI. Medicinal Cannabis Businesses
Sec. 13-83. Definitions.
Sec. 13-84. Medicinal cannabis business special fees license.
Sec. 13-85. Cultivator.
Sec. 13-86. Dispensary.
Sec. 13-87. Producer.
Sec. 13-88. Processor.
Sec. 13-89. Safety compliance facility.
Sec. 13-90. Taxes.
Sec. 13-91. Enforcement and appeals.
Sec. 13-92. Procedure to deny, revoke, or fail to renew a special fees license.
Notes
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Charter reference(s)—Authority to license, tax and regulate all privileges, occupations, trades and professionals authorized by law, § 3.02(2). State law reference(s)—See Constitution, § 181; license taxes, KRS ch. 137. |