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Lexington-Fayette County, KY Overview
Lexington-Fayette Urban County Government Zoning Code
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 8A NOTIFICATION REQUIREMENTS FOR CONSTRUCTION OR DEMOLITION BLASTING OPERATIONS
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
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Sec. 13-8.2. - Overpayment; refund.
(a)   Where there has been an overpayment of tax under section 13-4, a refund or credit shall be made to the employer to the extent of overpayment only if a written application for refund or credit is received by the urban county government from the employer within two (2) years from the date the overpayment was made.
(b)   An employee who has compensation attributable to activities performed outside the urban county government, based on time spent outside the urban county government, whose employer has withheld and remitted to this urban county government, the occupational license tax on the compensation attributable to activities performed outside the urban county government, may file for a refund within two (2) years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the urban county government may confirm with the employer the percentage of time spent outside the urban county government and the amount of compensation attributable to activities performed outside the urban county government prior to approval of the refund.
(c)   In the case where the tax computed under the provisions of this ordinance is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund or credit, if a credit is requested, shall be made upon the filing of a return.
(1)   Overpayment resulting from the payment of estimated tax in excess of the amount determined to be due upon the filing of a return for the same taxable year may be credited against the amount of estimated tax determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or nonpayment of tax for any previous taxable year;
(2)   No refund shall be made of any estimated tax paid unless a complete return is filed as required by this article.
(d)   The two-year limitation period for refunds or credits shall be in effect for any application for refund or credit submitted on or after January 1, 2008.
(Ord. No. 267-2007, § 9, 12-6-07)
Sec. 13-8.3. - Authority of the urban county government to examine and audit the return.
(a)   As soon as practicable after each return is received, the urban county government may examine and audit the return. If the amount of tax computed by the urban county government is greater than the amount returned by the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the urban county government within five (5) years from the date the return was filed, except as otherwise provided in this subsection.
(1)   In the case of a failure to file a return or of a fraudulent return the additional tax may be assessed at any time.
(2)   In the case of a return where a business entity understates net profit, or omits an amount properly includable in net profits, or both, which understatement or omission, or both, is in excess of twenty-five (25) percent of the amount of net profit stated in the return, the additional tax may be assessed at any time within six (6) years after the return was filed.
(3)   In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this subsection, or six (6) months from the date the urban county government receives the final determination of the federal audit from the business entity, whichever is later.
(4)   The times provided in this subsection may be extended by agreement between the business entity and the urban county government. For the purposes of this subsection, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(b)   Every business entity shall submit a copy of the final determination of the federal audit within thirty (30) days of the conclusion of the federal audit.
(c)   The urban county government may initiate a civil action for the collection of any additional tax within the times prescribed in subsection (a) of this section.
(Ord. No. 267-2007, § 10, 12-6-07)
Sec. 13-8.4. - Collection or payment.
(a)   No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this article.
(b)   Any tax collected pursuant to the provisions of this article may be refunded or credited within two (2) years of the date prescribed by law for the filing of a return or the date the money was paid to the urban county government, whichever is the later, except that:
(1)   In any case where the assessment period contained in section 13-8.3 of this article has been extended by an agreement between the business entity and the urban county government, the limitation contained in this subsection shall be extended accordingly.
(2)   If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six (6) months from the conclusion of the federal audit, whichever is later.
(3)   For the purposes of this subsection, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(c)   The authority to refund or credit overpayments of taxes collected pursuant to this article is vested exclusively in the urban county government. The two-year limitation period for refund or credit shall be in effect for any application for refund or credit submitted on or after January 1, 2008.
(Ord. No. 267-2007, § 11, 12-6-07)
Sec. 13-9. - Initial fee.
Every person and business entity engaged in any business in the urban county shall obtain an initial occupational license from the division of revenue before the commencement of such business, the fee for which shall be one hundred dollars ($100.00) Each year thereafter, such persons and entities shall pay an annual minimum license fee of one hundred dollars ($100.00). All such fees shall be submitted with the appropriate documentation required by the division of revenue, and must be paid each year by no later than the due date for the filing of net profit license fee returns. Licensure shall be valid for the calendar year in which the payment of the fee was submitted. To the extent that a person or a business entity owes an occupational license fee as otherwise provided in this chapter, the annual minimum license fee shall be credited as a payment of that occupational license fee only for the tax year covered by the occupational license, and not for any subsequent year. In no instance shall this credit create a refund. Any person or business entity filing returns on a fiscal year basis may take this credit for the tax year ending on or after the end of the calendar year for which the occupational license was issued. Any person or business entity found to be engaged in any business in the urban county without a current occupational license may be assessed a penalty of twenty-five dollars ($25.00), which shall be in addition to any required license fees.
(Ord. No. 147-90, § 1, 7-5-90; Ord. No. 267-2007, § 12, 12-6-07; Ord. No. 160-2008, § 2, 6-26-08; Ord. No. 170-2010, § 3, 10-14-10)
Sec. 13-10. - Duty to collect; record of collections.
It shall be the duty of the division of revenue to collect and receive the license fees imposed by this article, and the division of revenue shall keep records showing the amount received from each licensee and employer and the date of such receipt.
(Ord. No. 147-90, § 1, 7-5-90)
Sec. 13-11. - Information confidential.
(a)   No present or former employee of any tax district shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the tax district or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person's business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer's properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the tax district from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of a tax district tax law or in any action challenging a tax district tax laws.
(b)   The urban county government reserves the right to disclose to the Commissioner of Revenue of the Commonwealth of Kentucky or his or her duly authorized agent all such information and rights to inspect any of the books and records of the urban county government if the Commissioner of Revenue of the Commonwealth of Kentucky grants to the urban county government the reciprocal right to obtain information form the files and records of the Kentucky Department of Revenue and maintains the privileged character of the information so furnished. Provided, further, that the urban county government may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
(c)   In addition, the urban county government is empowered to execute similar reciprocity agreements as described in subsection (b) of this section with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this article.
(Ord. No. 147-90, § 1, 7-5-90; Ord. No. 267-2007, § 13, 12-6-07)
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