CHAPTER 37: TAXES AND FEES
Section
Property Taxes Generally
   37.001   County assessment of property to be used
   37.002   Billing and collection of City ad valorem taxes
   37.003   Abandoned urban properties tax
Property Assessment and Reassessment Moratoriums
   37.020   Establishment; administration
Employee License Fee
   37.044   Adoption of subchapter regulations
   37.045   Definitions
   37.046   License fee required
   37.047   Computation of license fee for work or services performed inside and outside the City
   37.048   Employers to obtain license, withhold license fees and file returns
   37.049   Return to be filed by employee
   37.050   Duties of Chief Financial Officer
   37.051   Investigative powers of Chief Financial Officer
   37.052   Authority to promulgate regulations
   37.053   Information to be confidential; penalty for unauthorized disclosure; exception for disclosure to state’s Commissioner of Revenue; reciprocal agreement; publication of statistics based on confidential information
   37.054   Interest and penalty
   37.055   Use of license fees
   37.056   Exempted activities
   37.057   Refunds
   37.058   Penalty
Occupation License
   37.069   Adoption of subchapter regulations
   37.070   Short title
   37.071   Definitions
   37.072   Consolidate businesses
   37.073   Annual occupational license fee
   37.074   Purpose for which license fee imposed
   37.075   Initial applications to be filed
   37.076   Return to be filed
   37.077   Transfer of license certificates
   37.078   Secrecy of returns
   37.079   Contested returns
   37.080   Dissolution/withdrawals
   37.081   Agent of non-resident proprietor
   37.082   License fees for new business entities
   37.083   Maintenance of records and audits by City
   37.084   Refund of business license fee
   37.085   Other license taxes required to be paid
   37.086   Administration
   37.087   Revocation or suspension of license
   37.088   Revocations affecting renewals or transfers
   37.089   Voluntary surrender
   37.090   Measure of license fee; duration; pay date
   37.091   Amount of license fee
   37.092   Delinquency in payment of real, personal or employee license fee; grounds for refusal to renew or transfer license
   37.093   Penalty and interest
   37.094   Credit of occupational license fee payment requirement
Bank Franchise and Local Deposit Tax
   37.105   Tax imposed
   37.106   Property lien
   37.107   Delinquent payment
Municipal Premium License Fee
   37.120   Definitions
   37.121   Classification; tax levied; amount; partial allocation
Ambulance Service User Fee
   37.135   Establishment
   37.136   Use of revenues
   37.137   Promulgation authority
Schedule of Fees
   37.150   Schedule of fees, charges and expenses
Taxes, Fees and Charges
   37.170   Other taxes, fees and charges
Job Development Incentive Program
   37.210   Definitions
   37.211   Purposes, goals and objectives
   37.212   Creation
   37.213   Job Development Incentive Program Committee; Committee duties; Director and duties; duties of Chief Financial Officer
   37.214   Eligibility requirements
   37.215   Application and review procedure
   37.216   Events of default
   37.217   Remedies
   37.218   Bankruptcy
   37.219   Exemption from open records
Incentive Driving Entrepreneurial Accessibility Program
   37.230   Creation
   37.231   Definitions
   37.232   Purpose
   37.233   Committee and Director
   37.234   Eligibility requirements
   37.235   Application and review
   37.236   Duration
   37.237   Reimbursement submittal
   37.238   Additional provisions
 
   37.999   Penalty
   Appendix A:   Fees, Charges and Expenses
   Appendix B:   Cellular Antenna Tower and Small Cell System Tower Fees
   Appendix C:   Right-of-Way Usage Fees
PROPERTY TAXES GENERALLY
§ 37.001 COUNTY ASSESSMENT OF PROPERTY TO BE USED.
   (A)   The City elects to use the annual Campbell County assessment for property situated within the City as a basis of ad valorem tax levies ordered or approved by the Board of Commissioners as provided by KRS 132.285.
   (B)   The tax rate shall be established in August or as soon thereafter as is practicable, but no later than September 15 of each calendar year.
(1995 Code, § 3.12.020) (Am. Ord. O-2015-006, passed 6-15-2015)
§ 37.002 BILLING AND COLLECTION OF CITY AD VALOREM TAXES.
   (A)   The due date and applicable tax rate for ad valorem property taxes and the interest and penalty rates for ad valorem property taxes not paid by the due date shall be as set forth in the annual ordinance levying and assessing ad valorem property taxes for each fiscal year. Ad valorem property taxes shall be billed annually and shall be paid, in full, by the established due date in cash, by check, money order, or by credit card, if acceptable, at the City of Newport Finance Department’s office located at 998 Monmouth Street, 2nd Floor, Newport, Kentucky 41071.
   (B)   Penalty and interest for the late payment or nonpayment of city ad valorem property taxes for any delinquent year may be forgiven, in whole or in part, for good cause shown as determined in the sole discretion of the City Manager.
(Ord. O-2015-006, passed 6-15-2015)
§ 37.003 ABANDONED URBAN PROPERTIES TAX.
   (A)   Abandoned urban property is established as a separate classification of real property for the purposes of ad valorem taxation. As used in this subchapter, ABANDONED URBAN PROPERTY shall have the same meaning as in KRS 132.012 as now adopted hereafter amended.
   (B)   The rate of taxation levied upon abandoned urban properties shall be the maximum amount allowable pursuant to § 157 of the Kentucky Constitution.
   (C)   Code Enforcement shall each year determine which properties in the City are abandoned urban properties and shall prepare and furnish a list of the abandoned urban properties located in the City to the Finance and Administration Department and to the Campbell County Property Valuation Administrator prior to January 1 of each year.
   (D)   Except as otherwise provided in § 37.003(E), a property classified by Code Enforcement, as abandoned urban property as of January 1 shall be taxed as abandoned urban property for such tax year. If the owner repairs, rehabilitates or otherwise returns the property to productive use so that the property is no longer abandoned urban property, he or she shall notify Code Enforcement, which shall, if it finds the property is no longer abandoned urban property, notify the Finance and Administration Department and the Campbell County property Valuation Administrator to strike the property from the list of abandoned properties as of the succeeding January 1.
   (E)   No later than January 15 of each year, Code Enforcement shall mail, by first-class mail, to the owner(s) of each abandoned urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice that this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that his or her or its property has been incorrectly classified may appeal the classification to the Vacant Properties Review Commission. The appeal shall be in writing and shall be made no later than April 1 of the year. The Vacant Properties Review Commission shall afford the owner the opportunity for a hearing. If the Vacant Properties Review Commission finds the property was incorrectly classified as abandoned urban property, it shall cause the property to be removed from the list of properties so classified. The Vacant Properties Review Commission shall develop policies and procedures for conducting such appeals.
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