(A) (1) Except as provided in § 75.04, every person (employee) working and rendering services to an employer or business entity and any person that makes a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the dry an annual occupational license tax for the privilege of engaging in such activities within the city.
(2) The occupational license tax shall be measured by one percent (1%) of all gross earnings paid or payable in the city for work done or services performed or rendered in the city by every resident and nonresident who is an employee.
(B) If any employer dissolves, ceases to operate, or withdraws from the city during any taxable year, the dissolution, cessation of business, withdrawal, or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of any occupational license tax for the period of that taxable year during which the employer was required to withhold such tax.
(Ord. 2017-1743, passed 8-24-17)