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Lexington-Fayette County, KY Overview
Lexington-Fayette Urban County Government Code of Ordinances
CHARTER AND CODE OF ORDINANCES LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT
SUPPLEMENT HISTORY TABLE
LEXINGTON-FAYETTE - URBAN COUNTY GOVERNMENT CHARTER
Chapter 1 - GENERAL PROVISIONS
Chapter 2 - ADMINISTRATION1
Chapter 2A - AIRPORTS AND AIRCRAFT1
Chapter 2B - CODE ENFORCEMENT ADMINISTRATIVE HEARING BOARDS
Chapter 3 - ALCOHOLIC BEVERAGES1
Chapter 4 - ANIMALS AND FOWL1
Chapter 5 - BUILDINGS AND BUILDING REGULATIONS1
Chapter 5A - CIVIL DEFENSE: CIVIL EMERGENCIES
Chapter 6 - EMPLOYEES AND PENSIONS1
Chapter 7 - FINANCE AND TAXATION1
Chapter 8 - MINING AND/OR QUARRYING1
Chapter 9 - FIRE PREVENTION1
Chapter 9A - FIREWORKS
Chapter 10 - FOOD AND DRUGS1
Chapter 11 - HEALTH AND SANITATION1
Chapter 12 - HOUSING1
Chapter 13 - LICENSES AND REGULATIONS1
Chapter 13A - MINIMUM WAGE
Chapter 14 - OFFENSES AND MISCELLANEOUS PROVISIONS1
Chapter 15 - PEDDLERS AND SOLICITORS1
Chapter 16 - SEWAGE, GARBAGE, REFUSE AND WEEDS1
Chapter 16A - HAZARDOUS MATERIALS1
Chapter 17 - STREETS AND SIDEWALKS1
Chapter 17A - SUBDIVISIONS1
Chapter 17B - STREET TREES1
Chapter 17C - PUBLIC RIGHTS-OF-WAY
Chapter 17D - DOCKLESS VEHICLES
Chapter 18 - TRAFFIC1
Chapter 18B - SNOW EMERGENCIES1
Chapter 18C - EMERGENCY AMBULANCE, TRANSPORTATION AMBULANCE LICENSING, REGULATIONS1
Chapter 19 - WEIGHTS AND MEASURES
Chapter 20 - ZONING1
Chapter 21 - COMPREHENSIVE PLAN FOR CLASSIFIED CIVIL SERVICE SYSTEM1
Chapter 22 - UNCLASSIFIED CIVIL SERVICE1
Chapter 23 - DIVISIONS OF FIRE AND EMERGENCY SERVICES AND POLICE1
Chapter 24 - DETENTION CENTER1
Chapter 25 - ETHICS ACT
Chapter 26 - RURAL LAND MANAGEMENT
APPENDIX A RULES AND PROCEDURES OF THE LEXINGTON-FAYETTE URBAN COUNTY COUNCIL1
CODE COMPARATIVE TABLE - ORDINANCES
STATE LAW REFERENCE TABLE
Lexington-Fayette Urban County Government Zoning Code
Sec. 13-2. - Enforcing officers, powers and duties.
(a)   The commissioner of finance is hereby charged with the enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article, including, but not limited to, provisions for the reexamination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made; and the rules and regulations promulgated by him shall be binding upon the licensee and the employers.
(b)   The commissioner of finance or any agent or employee designated in writing by him is hereby authorized to examine and copy the books, papers and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of license fee imposed by the terms of this article. Each such employer or supposed employer or licensee or supposed licensee is hereby directed and required to give to the commissioner of finance or his duly authorized agent or employee the means, facilities and opportunity for such examination and investigation as are hereby authorized. The commissioner of finance is hereby authorized to examine any person under oath concerning any wages, salaries, commissions or other compensation or net profits which were or should have been reported; and to this end he may compel the production of books, papers, records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such wages, salaries, commissions or other compensation or net profits, to the extent that any officer empowered to administer oaths in this state is permitted to so order.
(c)   Every business entity subject to an occupational license tax governed by the provisions of this ordinance shall keep records, render under oath statements, make returns, and comply with rules as the urban county government from time to time may prescribe. Whenever the urban county government deems it necessary, the urban county government may require a business entity, by notice served to the business entity, to make a return, render statements under oath, or keep records, as the urban county government deems sufficient to determine the tax liability the business entity.
(d)   The urban county government may require, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity or of any other person having knowledge in the premises.
(Ord. No. 147-0, § 1, 7-5-90; Ord. No. 225-97, § 2, 10-30-97; Ord. No. 267-2007, § 2, 12-6-07)