Following the final adoption of the annual operating appropriation ordinance on or before the thirtieth day of June each year, the Council shall:
(a) Levy, by ordinance, an ad valorem tax on all properties, real and personal, within the General Services District as are now or hereafter may be subject to such taxation by counties containing cities of the second class under the Constitution and laws of the Commonwealth of Kentucky. The rates set by ordinance for the ad valorem tax on property within said services district shall not exceed those established by the Constitution and laws of the Commonwealth of Kentucky for counties containing cities of the second class, and shall be consistent with the provisions of this Charter governing ad valorem taxes within the General Services District. In addition, said tax rates shall be based on a reasonable estimate of the cash revenues required from ad valorem property taxes to cover those appropriations made under Part I of the annual operating and capital improvements budget ordinances for the General Services District.
(b) Levy, by ordinance, an additional ad valorem tax on all properties, real and personal, within the Full Urban Services District and such Partial Urban Services Districts as may be created or established by the Council as are now or hereafter may be subject to such taxation by cities of the second class under the Constitution and laws of the Commonwealth of Kentucky. The rates set by ordinance for the additional ad valorem tax on property within said services districts shall not exceed those established by the Constitution and laws of the Commonwealth of Kentucky for cities of the second class, and shall be consistent with the provisions of this Charter governing ad valorem taxes within the Full Urban Services District and Partial Urban Services Districts. In addition, said tax rates shall be based on a reasonable estimate of the cash revenues required from ad valorem property taxes to cover those appropriations made under Part II of the annual operating and capital improvements budgets or ordinances for the Full Urban Services and Partial Urban Services Districts not covered by the ad valorem tax imposed on property within said districts under the provisions of this Charter governing the General Services District.
(c) Levy, by ordinance, such other taxes as are now or hereafter may be levied by counties containing cities of the second class or by cities of the second class themselves under the Constitution and laws of the Commonwealth of Kentucky as may be required to meet the annual appropriations for the General Services District, the Full Urban Services District and such Partial Urban Services Districts as the Council may create. All tax levies made under this section shall be uniform throughout the territorial limits of the Merged Government, and shall be based on a reasonable estimate of the cash revenues required to cover the appropriations made under Parts I and II of the annual operating and capital improvements budget ordinances not covered or anticipated by the levy of the ad valorem tax imposed on property located within the General Services District, the Full Urban Services District, or such Partial Urban Services Districts as may be created by the Council.
The Merged Government Council shall provide, by ordinance, for the manner and method of collecting all delinquent taxes due the Merged Government as may be consistent with, the laws of Kentucky.
Annotation—The enabling legislation for ad valorem property taxes is KRS 67A.850 and for occupational license fees is KRS 67A.060, 67A.070(1), 92.280(2) and 92.281. The ad valorem tax on real property may be raised only in accordance with KRS 132.027 and the ad valorem tax on personal property is limited by KRS 132.029. See also note at Section 2.01.