(A) The Commission is hereby charged with the enforcement of the provisions of this chapter and are hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to all matters pertaining to the administration and enforcement of the provisions of this chapter, including without limitation rules and regulations clarifying, construing, and supplementing the provisions of this chapter in a manner not inconsistent with any of the provisions of this chapter. The Commission shall give written notice of its intention to adopt or amend any regulations to the Mayor, the Council Clerk, the Chairman of the Board of the Transit Authority of River City, the Superintendent of the Jefferson County Public School System, the Superintendent of the Anchorage Public School System, the Executive Director of the Kentucky Society of Certified Public Accountants, and the President of Greater Louisville, Inc. at least 30 days prior to the final adoption of any proposed regulations or amendments and shall allow an opportunity for comment on each proposed regulation or proposed amendment prior to adoption. The rules and regulations promulgated by the Commission and the rulings made by the Commission shall be binding on all business entities, employers, and employees affected.
(B) Notwithstanding any other provision of this chapter, the Commission shall have the authority to resolve occupational license tax controversies, taking into consideration the facts and circumstances of each particular matter, but only to the extent of waiving penalties or interest, in whole or in part, and only where the business entity, employer or employee demonstrates to the satisfaction of the Commission reasonable cause for the failure of the business entity, employer or employee to file or pay timely. The Commission shall also have the authority to resolve occupational license tax controversies based on the hazards and cost of litigation and/or doubt as to collectability.
(1994 Jeff. Code, § 110.11) (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; Lou. Metro Am. Ord. No. 192-2021, approved 12-21-2021)