(A) A business entity subject to license tax on net profits may be subject to a penalty equal to 5% of the license tax due for each calendar month or fraction thereof if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the tax district; or
(2) Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
The total penalty levied pursuant to this subsection shall not exceed 25% of the total license tax due.
(B) Any person who pays the full amount shown on the return but who fails to pay the amount of any additional occupational license fee due as finally assessed by the Commission within 15 days after the assessment becomes final shall be assessed a penalty of 5% of the unpaid amount of the license fee. However, the aforesaid 5% penalty on the amount due may be assessed without notice of final assessment of additional license fee due if the amount shown on the return is based on fraud or gross negligence. In all events the unpaid amount of any license fee shall bear interest at the rate of 12% per annum from the date originally due until paid in full. Penalty shall apply on the expiration of the 15-day period.
(C) Every employer who fails to file a return or pay the license tax (including monthly deposits under § 110.05(C)) on or before the date prescribed under this section may be subject to a penalty in an amount equal to 5% of the license tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this subsection shall not exceed 25% of the total license tax due.
(D) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the license tax, an amount equal to 12% per annum simple interest on the license tax shown due, but not previously paid, from the time the license tax was due until the tax is paid to the Commission.
(E) All license taxes, interest, and penalties thereon, shall become, from the time the license tax is due and payable, a personal debt of the taxpayer to the Commission.
(F) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return, willfully makes a false return, or willfully fails to pay the license taxes owing or collected, with the intent to evade payment of the license tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(G) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
(H) The Commission is authorized to initiate criminal charges, when appropriate under KRS 514.070 (Theft by failure to make required disposition of property) or any other applicable criminal statutes as may be deemed advisable against any employer who withholds occupational license taxes from one or more employees employed within the Metro Government and intentionally fails to remit such occupational license taxes withheld to the Commission.
(I) The failure of any employer or licensee to receive or procure forms or documents is not an excuse for failure to make any return or to pay the occupational license tax.
(J) Any corporate officer or other individual required to withhold, truthfully account for, and remit to the Commission any license tax imposed by this chapter who willfully fails to withhold the license tax, or truthfully account for and remit the license tax , or willfully attempts in any manner to evade or defeat the payment of the license tax, shall, in addition to the sanctions provided by this section and any other penalties provided by law, be civilly liable for the total amount of the license tax evaded, or not collected, or not accounted for and remitted, plus applicable penalties and interest. Neither the corporate dissolution, withdrawal of the corporation from the state, nor the cessation of holding any corporate office shall discharge the foregoing liability of any person.
(K) Third party payroll reporting agents who fail to comply with the provisions of § 110.05(P) shall, unless it is shown to the satisfaction of the Commission that the failure is due to reasonable cause, pay a penalty of 0.5% of the amount which should have been remitted under the provision of § 110.05(P), but not less than $500, for each failure to comply.
(L) Any person who fails to file any return, report, statement or other document electronically as required by § 110.18 in a timely manner shall, unless it is shown to the satisfaction of the Commission that the failure is due to reasonable cause, pay a penalty of $5.00 for each return, report, statement, or other document not filed electronically in a timely manner, but not less than $500 for each failure to comply.
(1999 Lou. Code, §112.99) (Lou. Ord. No. 229-1986, approved 7-11-1986; Lou. Am. Ord. No. 274-1987, approved 9-28-1987; Lou. Am. Ord. No. 79-1988, approved 4-15-1988; Lou. Metro Am. Ord. No. 218-2007, approved 10-15-2007; Lou. Metro Am. Ord. No. 234-2007, approved 11-12-2007; Lou. Metro Am. Ord. No. 110-2008, approved 6-30-2008; Lou. Metro Am. Ord. No. 66-2016, approved 5-27-2016; Lou. Metro Am. Ord. No. 120-2019, approved 8-26-2019)