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(A) Old age or retirement payment. Periodic payments, commonly recognized as old age or retirement pensions, made to persons retired from service after reaching a specified age or a stated period of employment are not subject to the license fee.
(B) Disability and unemployment.
(1) Disability, sickness, and accident benefits and unemployment compensation, and other insurance payments received for personal injuries or property losses, are not subject to the license fee.
(2) Payments by an employer to employees under disability, sickness, and accident benefit plans are not subject to the license fee. Payments received for personal injuries and property losses are not subject to the license fee.
(3) Unemployment compensation payments by the commonwealth, or any other agent, are not subject to the license fee.
(C) Death benefits. Death benefits payable to the beneficiary of an employee or to his or her estate, whether payable in a single sum or otherwise, are not subject to the license fee.
(D) Worker’s compensation benefits. Benefits arising under the Worker’s Compensation Act, being KRS Chapter 342, as compensation for disabilities sustained during the course of employment, together with any amount of damages received by suit or agreement, on account of such liability, are not subject to the license fee.
(E) Employee contributions to § 401(K) plans. Employee contributions to § 401(K) plans which are properly qualified and approved by the United States Internal Revenue Service.
(Ord. 01-07, passed 1-31-2007)
(A) Failure to pay fee. In the event the person, firm, corporation, partnership, or other entity fails or refuses for any reason to pay when due any tax or fee imposed or required by this chapter, the city may, upon application to a court of competent jurisdiction, seek injunctive or other extraordinary relief to require said person, firm, corporation, partnership, or other entity to cease and desist from operating or conducting in any respect the business enterprise within the corporate limits of the city for which the tax or fee is due, until the time as the tax or fee, plus appropriate penalties and interest, has been paid in full.
(B) Liable for court cost. Should the city be required to pursue the extraordinary relief, the person, firm, corporation, partnership, or other entity liable for payment of the tax or fee shall be liable for all court costs incurred by the city and, under appropriate circumstances, reasonable attorney’s fees.
(Ord. 01-07, passed 1-31-2007) Penalty, see § 110.99
(A) Requesting refund. Any person, employer, employee, or licensee who believes that he or she has made or permitted an overpayment of his or her liability for any occupational license fee required by this chapter may apply for refund of the overpayment; provided he or she files an amended return. All individuals shall set forth, in detail, the full explanation of the claimed overpayment of his or her liability within one year of the date the overpayment is made, or the date his or her occupational license fee payment was due, whichever occurs first.
(B) Refund approval. If a refund has been properly claimed, the Finance Officer shall refund the overpayment.
(Ord. 01-07, passed 1-31-2007)
(A) A general business license issued by the city pursuant to this chapter to any person, partnership, corporation, or other business entity may be revoked for the violation of, or failure to comply with, any provisions of this chapter.
(B) (1) Upon receipt of information of a violation of, or noncompliance with, the provisions of this chapter by a license holder, the Finance Officer will notify the license holder in writing of the violation or non-compliance, and the license holder will have 20 days thereafter to demonstrate that there is no violation or non-compliance, or to remedy the violation or noncompliance.
(2) Upon the license holder’s failure to do so within 20 days, the Mayor shall issue an order revoking the license holder’s general business license.
(Ord. 01-07, passed 1-31-2007) Penalty, see § 110.99
(A) Power to prescribe regulations.
(1) The Finance Officer is hereby charged with the enforcement of provisions of this chapter, and is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions for the re-examination and correction of returns to which an underpayment or overpayment is claimed or found to have been made.
(2) The rules and regulations as promulgated by him or her shall be binding upon the licensee and employers; provided, however, all such rules, regulations, and decisions shall be subject to the consent and approval of the Mayor.
(B) Authority to examine finance records. The Finance Officer, or any agent or employee designated by the Finance Officer in writing, may examine the books, papers, and records of any employer, or supposed employer or of any licensee, or supposed licensee, in order to determine the accuracy of any return made; or, if no return was made, to ascertain the amount of the license fee imposed by the terms of this chapter as the Finance Officer may deem reasonably necessary. The Finance Officer may enforce this right by application to the appropriate court having jurisdiction over these matters.
(C) Other duties. In order to appropriately effect the provisions of this chapter, the Finance Officer shall:
(1) Provide formal presentation not less than quarterly to the Mayor and the City Council with information on budget performance, revenues, projections, and any other information as requested by the Mayor or the City Council;
(2) Prepare and distribute, at the second monthly City Council meeting of each month, a performance spreadsheet as specified by the Mayor and City Council; and
(3) On an annual basis, provide to the Finance Committee of the City Council an action plan to secure appropriate revenue collections from license fee payers.
(D) Annual audits. The Finance Officer shall, on an annual basis, perform an audit of not less than 10% of all license fee payers.
(E) Collection and records. It shall be the duty of the Finance Officer to collect license fees imposed by this chapter, and the Finance Officer shall keep records showing the amount paid by each licensee and employer and the date of the receipt.
(Ord. 01-07, passed 1-31-2007)
(A) Confidentiality of information. Any information, including returns, documents, or payments made pursuant thereto, and any other information gained by the City Clerk/Treasurer, Finance Officer, or any other official, agent, or employee of the city as a result of any return, investigation, hearing, or verification required or authorized by this chapter, shall be confidential except in accordance with proper judicial order.
(B) Requirements to disclose information. The Finance Officer may disclose to the Commissioner of Revenue of the State, or his or her duly authorized agent, or to the Commissioner of the Internal Revenue Service, or his or her duly authorized agent, all information, and extend the right to inspect any of the books and records of the city to the Commissioner of the Revenue of the state and to the Commissioner of the Internal Revenue Service, who must grant to the city the reciprocal right to obtain information from the files and records of the Internal Revenue Service and maintain the privileged character of the information furnished to them.
(Ord. 01-07, passed 1-31-2007) Penalty, see § 110.99
(A) Any person, firm, partnership, or corporation engaging in any business, profession, or manufacturing of goods and articles, or the doing of anything for which a license is required, without such license, shall be guilty of a misdemeanor and shall be subject to a fine of not more than $500, or imprisoned in jail not less than one, nor more than 30 days, or both, for each violation and each day such business, occupation, profession, trade, or manufacturing of goods and articles is engaged in, or the doing of anything for which a license is required, without such license, shall constitute a separate offense. No prosecution shall be a bar to a civil action for the recovery of the required license fee or fees.
(B) Any employer who is found to be guilty of the misdemeanor described in § 110.03(F) shall, upon conviction thereof and in addition to the criminal penalties prescribed in § 110.03, be subject to a fine of not less than $100, nor more than $500, or imprisonment for not more than 30 days, or both, for each offense.
(C) All license fees described in § 110.04(D)(2) remaining unpaid for 30 days after the original due date or approved extension date, whichever is later, shall be subject to a penalty of 10% of the amount of the unpaid license fees, or $10, whichever is greater.
(D) Any person or agent divulging confidential information, as described in § 110.11(A), shall, upon conviction thereof, be subject to a fine of not less than $50, nor more than $200, or imprisonment not to exceed 60 days, or both, at the discretion of the court, and, upon conviction thereof, shall be dismissed from employment by the city.
(Ord. 9-1982, passed 6-22-1982; Ord. 01-07, passed 1-31-2007)