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§ 37.052 AUTHORITY TO PROMULGATE REGULATIONS.
   The Chief Financial Officer, acting under the direction of the City Manager, is charged with the enforcement of the provisions of this subchapter and, subject to the approval of the City Manager, is empowered to prescribe, adopt, promulgate and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this subchapter, including, but not limited to provisions for the reexamination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made and the regulations so promulgated shall be binding upon all licensees and employers.
(1995 Code, § 3.16.080)
§ 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.
   (A)   No present or former employee or elected official of the City shall intentionally and without authorization by the City Manager inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the City or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the City from testifying in any court, or from introducing as evidence returns or reports filed with the City, in an action for violation of the City’s laws or in any action challenging the City’s laws.
   (B)   The Chief Financial Officer may disclose to the Kentucky Revenue Cabinet all information and right to inspect any of the books and records of the Chief Financial Officer if the Kentucky Revenue Cabinet grants to the Chief Financial Officer the reciprocal right to obtain information from the files and records of the Kentucky Revenue Cabinet and maintains the privileged character of the information so furnished to him.
   (C)   The City may publish statistics based on the information in a manner as not to reveal data respecting the gross receipts of any person.
(1995 Code, § 3.16.090) Penalty, see § 37.999
§ 37.054 INTEREST AND PENALTY.
   (A)   (1)   Every employer who fails to file a return or pay the fee on or before the date prescribed herein shall be subject to a penalty in an amount equal to 5% of the fee due for each calendar month or fraction thereof. The total penalty levied pursuant to this division shall not exceed 25% of the total fee due; however, the penalty shall not be less than$25.
      (2)   In addition to the penalties prescribed in this section, any employer shall pay, as part of the fee, an amount equal to 12% per annum simple interest on the fee shown due, but not previously paid, from the time the fee was due until the fee is paid to the City [a fraction of a month is counted as an entire month.]
   (B)   Any person or employer who fails or refuses to withhold any license fee payable under this subchapter, or who fails to pay the fee, after withholding the same, to the Chief Financial Officer at the time it is due, as provided under the terms of § 37.048, shall become liable to the City for the fee, as well as for the interest thereon at the rate of 12% per annum and for the aforesaid penalty.
(1995 Code, § 3.16.100) Penalty, see § 37.999
§ 37.055 USE OF LICENSE FEES.
   All money derived from license fees under the provisions of this subchapter shall be paid to the Chief Financial Officer and placed to the credit of the general revenue fund of the City and shall be used and expended in defraying the current, general and incidental expenses of the City including, but not limited to activities of general government, public safety, public works and recreation.
(1995 Code, § 3.16.110)
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