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§ 33.46 TERMS OF COLLECTION.
   The county is hereby authorized to collect the taxes described in § 33.45 upon these terms:
   (A)   The taxes shall be collected by the County License Inspector, with joint administration of the Mayor of each participating city and the Judge-Executive of the county without a separate legal or administrative agency to be created.
   (B)   Other cities can begin participating on the first day of March, July, October or December of each year.
   (C)   The county is appointed agent to enforce and collect the occupational and business license tax, through the office of the County License Inspector or as administered by the joint cooperation as described above in division (A) of this section.
   (D)   The county shall provide the service and provide the pay for the space, equipment, utilities, supplies, time and labor necessary for the services listed below:
      (1)   Collection;
      (2)   Enforcement of criminal and administrative penalties; and
      (3)   Coordinate the collection through forms reporting procedure and single location for administration.
   (E)   The county shall, by the tenth of each calendar month:
      (1)   Pay the city the total of all taxes and fees collected by them, plus any interest earned, minus the fee for collection and a proportionate reimbursement fee; and
      (2)   Provide the city with a written accounting, including the date, amount, name and computation for each payment.
   (F)   The fee for collection shall be 1% of the amounts collected.
   (G)   (1)   The proportionate reimbursement of 2% which shall be the initial county costs of $10,000, divided equally by the number of participating cities.
      (2)   Reimbursement for this cost, by credit, shall be made to the city as and if additional cities join the agreement.
   (H)   The city will hold other participating cities and the county harmless from liabilities and costs that are related to the city’s ordinance, not directly related to discretionary decision by the county or its Licensed Inspector and employees.
   (I)   The county will hold other participating cities and the city harmless from any liability and costs related to the discretionary decision of the county or its License Inspector or employees.
   (J)   The agreement may be terminated by the city upon:
      (1)   Payment in full of the city’s proportionate reimbursement costs;
      (2)   Serving a certified copy of the terminating ordinance on the county 180 days prior to termination.
   (K)   (1)   Upon termination, all records and accounts of collection and enforcement of the taxes shall be delivered to the city.
      (2)   If all cities terminate, the interlocal agreement shall terminate.
   (L)   The agreement between the city, the county and the other cities shall be effective upon approval by the Attorney General.
(`96 Code, § 33.41) (Ord. 4-1993, passed 3-25-1993)
§ 33.47 AUTHORIZATION TO ENTER INTO INTERLOCAL AGREEMENT.
   The Mayor is hereby authorized to enter into the interlocal agreement to effect the collection process of the city’s occupational license and business license taxes, as outlined above.
(`96 Code, § 33.42) (Ord. 4-1993, passed 3-25-1993)
TAXATION
§ 33.60 COUNTY ASSESSMENT ADOPTED.
   (A)   Pursuant to the authority granted in KRS 132.285, the city hereby adopts the Kenton County assessment for all real and personal property situated within the city as the basis of all ad valorem tax levies ordered or approved by the City Council.
   (B)   The assessment as finally determined for county tax purposes shall serve as the basis for all city levies for the fiscal year commencing after the assessment date.
(Ord. 2005-16, passed 9-22-2005; Am. Ord. 2005-17, passed 9-22-2005; Am. Ord. 2011-16, passed 9-8-2011; Am. Ord. 2012-16, passed 9-13-2012)
§ 33.61 DUE DATE; PAYMENT.
   All taxes, except ad valorem taxes on motor vehicles, shall become due on October 31 or by the date set by Council.
(Ord. 2005-16, passed 9-22-2005; Am. Ord. 2005-17, passed 9-22-2005; Am. Ord. 2011-16, passed 9-8-2011; Am. Ord. 2012-16, passed 9-13-2012)
§ 33.62 DELINQUENCY.
   (A)   All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on November 1 following their due dates.
   (B)   (1)   Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 15% with interest of 8.5% per annum on the taxes due and unpaid.
      (2)   The delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill, including reimbursement to the city of all attorneys’ fees and courts costs incurred by the city.
   (C)   Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the fourth class.
(Ord. 2005-16, passed 9-22-2005; Am. Ord. 2005-17, passed 9-22-2005; Am. Ord. 2011-16, passed 9-8-2011; Am. Ord. 2012-16, passed 9-13-2012; Am. Ord. 2019-15, passed 11-14-2019)
§ 33.63 AD VALOREM TAXES ON MOTOR VEHICLES.
   (A)   All ad valorem taxes on motor vehicles shall be collected by the Kenton County Clerk in accordance with KRS 134.800.
   (B)   Ad valorem taxes on motor vehicles shall become due and delinquent as set forth in KRS 134.810 and any such taxes not paid by the date when they become delinquent shall be subject to the penalty and interest specified in KRS 134.810.
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