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(A) Whenever an employee receives compensation for services or activity performed within and without the county, the license fee required under this chapter shall be computed and paid upon the basis of the proportion of compensation earned for services performed within the county.
(B) Whenever the net profit or gain from any trade, occupation or profession is derived from activity or business done both within and without the county, the license fee required under this chapter shall be computed and paid upon the proportion of net profit or gain derived from the activity within the county. In all cases of license fees computed upon the basis of apportionment of compensation or net profit or gain, as herein provided, the apportionment may be shown by sworn statements of the licensee or employer, but shall not be binding upon the county. The apportionment shall be subject to verification and determination by the Administrator or his or her agents or employees through examination and audit of the books and records of the licensee or employer, or both, as required by the Administrator.
(2001 Code, § 110.07) (Ord. passed 6-8-1999)
(A) The reports required by this chapter shall be in form prescribed by the Administrator and shall contain all essential information, date and figures, upon which the license fees required by this chapter are computed. Every person required to pay any license fee provided by this chapter shall be required to make all books, records and accounts upon which information required by this chapter is based, available to the Administrator, his or her agents or employees, for the purpose of examination, audit or verification. If any license or employer subject to the provisions of this chapter shall voluntarily submit copies of income tax returns for examination, then case no further examination or audit will be required until and unless there is re-examination or audit made by the taxing authority to whom the return was made. The Administrator may dispense with examination of the books, records, accounts or tax returns of the licensee in any case where the Administrator is furnished with a certificate of an attorney at law, a licensed public accountant or the sworn statement of any other accountant or bookkeeper of the licensee stating that the amount of tax reported conforms to the income tax return filed by the licensee for the applicable period.
(B) Nothing shall prevent or preclude the Administrator from conducting an examination and audit of the books, records and accounts, as herein provided at any time he or she may have reasonable grounds to believe that the licensee has not correctly reported and paid the license fees due under the provisions of the chapter.
(C) All information obtained by the Administrator or any of his or her agents or employees, or any other official or employee of the county, from any reports, examination or audit of books, accounts, income tax returns or any other source, in the administration of this chapter, shall be treated and considered as confidential and privileged except for official purposes, unless otherwise treated by judicial decree or specific provision of law, and shall not be open to inspection by the public.
(D) It is further provided that the Administrator or any county official or employee shall have the right to disclose to the commonwealth’s Commissioner of Revenue, or his or her duly authorized agent or employee, any of the information protected herein, provided reciprocal right to information concerning any person liable for license fees under the provisions of this chapter is made available to the county by the state authorities. The county may publish statistics based upon information obtained in the administration of this chapter so long as the published statistics do not reveal the identity of any licensee.
(2001 Code, § 110.08) (Ord. passed 6-8-1999)
(A) Any person who violates any of the provisions of this chapter, by failing to pay any license fee when due, failing to withhold and pay any license fee when due or failing to file any report or submit to any examination required by this chapter, or in any other manner fails or refuses to comply with any of the terms or provisions of this chapter, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $50 nor more than $500, or imprisoned for not more than 30 days or both. The penalties shall be in addition to other penalties imposed by this chapter. Each failure or refusal to comply with any of or the provisions of this chapter shall constitute a separate offense, and each day that the failure or refusal continues without compliance shall constitute a separate offense.
(B) Any official, agent or employee of the county who divulges any information obtained under the provision of this chapter, except for the purposes of administrating this chapter, as herein provided, shall be guilty of a misdemeanor, and upon conviction, shall be fined not less than $50 nor more than $500 or punished by confinement for not more than 30 days or both.
(2001 Code, § 110.99) (Ord. passed 6-8-1999)