(A) The Louisville and Jefferson County Revenue Commission as previously established and operated under provisions of sections 32.110 through 32.114 of the Louisville Code of Ordinances is hereby continued under the provisions of this subchapter and shall hereinafter be named the Louisville/Jefferson County Metro Revenue Commission.
(B) The Revenue Commission's obligation to pay the general obligation bonded debt of the Louisville/Jefferson County Metro Government is continued as established by law. The Mayor, the President of the Metro Council, the Superintendent of Jefferson County Public Schools, and three citizen members appointed by and serving at the pleasure of the Mayor, and approved by the Metro Council, shall constitute the "Commissioners of the Louisville/Jefferson County Metro Revenue Commission", and by that name shall continue to have corporate powers and existence, may sue and be sued, and do everything necessary to execute the duties and powers conferred upon them by law. The Commissioners may make and enforce bylaws, rules, and regulations, not contrary to law, for the conduct of the business of the Revenue Commission, and may have and use a common seal, or act without a seal.
(C) Each Commissioner, before entering upon the discharge of the duties of his office, shall make oath to discharge the duties of his office faithfully and according to law. The oath shall be reduced to writing, signed by the affiant and attested by the officer administering the oath, and shall be filed and kept as a part of the records of the Revenue Commission.
(D) The Mayor, the Superintendent of Jefferson County Public Schools, and the President of the Metro Council may appoint permanent designated representatives to serve in their stead as Commissioners of the Revenue Commission. However, the designee of the President of the Metro Council shall be a Metro Council member.
(E) The Superintendent of Jefferson County Public Schools shall be a member of the Commission only so long as the Louisville/Jefferson County Metro Revenue Commission collects the occupational license tax for schools.
(F) The Commissioners, other than the Mayor, the President of the Metro Council and the Superintendent of Jefferson County Public Schools, shall serve for a term of three years and until their successors have been appointed by the Mayor and qualified. No person who is a member of the Metro Council, or an officer of the Metro Government or State of Kentucky, or who does not possess the same qualifications as are required for a member of the Metro Council, shall be eligible to be appointed as a citizen member of the Commission.
(G) The Commissioners may allow each commissioner, other than the salaried officers, compensation for attending the meetings of the Commissioners, as identified in the Bylaws of the Revenue Commissioners, and they may allow reasonable compensation to those members for any special services required of them by the Commissioners.
(H) The Commissioners shall annually elect one of their own as President.
(I) The Secretary-Treasurer shall serve at the pleasure of the Mayor and shall give bond with good and sufficient surety, which bond is to be approved by the Commissioners, and shall take oath in the manner required of the Commissioners. The Secretary-Treasurer shall keep an accurate record of all proceedings of the Board of Commissioners, receive and disburse all moneys by order of the Commissioners, and keep an accurate account thereof, and perform all other acts required by the Commissioners. The Secretary-Treasurer shall account for all money and other things of value belonging to the Revenue Commission that come into their hands or control.
(J) The employees of the Revenue Commission shall be governed by personnel ordinances, policies, and procedures as are in effect for other Metro Government departments, agencies, and offices in accordance with § 35.001. In addition, employees of the Revenue Commission, including contract staff, with access to or use of federal tax information shall submit to a background investigation in compliance with 26 U.S.C. § 6103(p)(4) and the Revenue Commission shall promulgate a Background Investigation Policy to implement this subsection.
(1999 Lou. Code, § 32.110) (Lou. Ord. No. 204-1982, approved 11-19-1982; Lou. Am. Ord. No. 258-1993, approved 12-16-1993; Lou. Ord. No. 79-1996, approved 04-25-1996; Lou. Metro Am. Ord. No. 195-2003, approved 10-28-2003; Lou. Metro Am. Ord. No. 232-2018, approved 12-17-2018; Lou. Metro Am. Ord. No. 178-2022, approved 12-7-2022)