(A) Business entities required to file a return under § 110.07 and all employers must apply before commencing business for an occupational license tax reporting number (account number) and in such process shall complete and execute the questionnaire prescribed by the Commission. Business entities and employers are required to notify the Commission of changes of address, of the cessation of business activity and of other changes which render inaccurate the information supplied in the completed questionnaire.
(B) All employers located within a Development Area created pursuant to KRS 65.490 through 65.499 and 2007 House Bill 549 will be subject to additional informational reporting requirements as prescribed by the Commission.
(1994 Jeff. Code, §110.04) (Jeff. Ord. 10-1986, adopted and effective 6-24-1986; Jeff. Am.Ord. 13-1989, adopted and effective 6-28-1989; Jeff. Am. Ord. 1-1994, adopted and effective 1-4-1994; Lou. Metro Am. Ord. No. 218-2007, approved 10-15-2007; Lou. Metro Am. Ord. No. 110-2008, approved 6-30-2008) Penalty, see § 110.99