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(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
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)
(A) (1) No license shall be required for a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect or religious organization to teach and preach its religious doctrines or to administer its rites in public worship, in the performance of 1 or more of those duties.
(2) It is not intended to exempt the ordained minister of religion from the necessity of paying a license fee for work done or services performed in the City in activities not connected with his or her regular duties as a minister of religion.
(B) Other types of compensation that are not subject to the City’s license fee:
(1) Old-age or retirement payments. Periodic payments, commonly recognized as old-age or retirement pensions, made to persons retired from service after reaching a specified age or after a stated period of employment are not subject to the license fee.
(2) Disability, sickness, accident benefits and unemployment compensation. Payments made to employees by an employer under disability, sickness and accident plans are not subject to the license fee. Unemployment compensation payments by the state or any other agency are not subject to the license fee.
(3) Death benefits. Death benefits payable by an employer to the beneficiary of an employee or to the estate, whether payable in a single sum or otherwise, are not subject to the license fee.
(4) Benefits arising under the Worker’s Compensation Act. Amounts received by employees under the Worker’s Compensation Act for a disability sustained during the course of employment, together with any amount of damages received by suit or agreement on account of the disability, are not subject to the license fee.
(1995 Code, § 3.16.120)
(A) The Chief Financial Officer or Finance Officer, with the approval of the City Manager, is authorized to make refunds of license fees paid under this subchapter, if satisfactory evidence is presented that an error was made in determining the amount of a license fee; if incorrect data was shown on a return; if it is determined that no fee is due; or, that misinterpretation of the provisions of this subchapter resulted in the payment of a license fee in excess of the amount properly payable.
(B) (1) An employee of an employer located within the City who has compensation attributable to activities outside the City, based on time spent outside the City, or who is employed by an employer not located within the City nor undertaking an employment activity within the City, may file for a refund within 4 years of the date prescribed by law for the filing of a return of any overpayment.
(2) An employer who may have compensation due may file for a refund of any wrongful or overpayment.
(3) Where there has been an overpayment of any fees, the refund or credit shall be made to the employer or the employee directly only to the extent that the amount of the overpayment was not deducted and withheld by the employer. Refunds must be filed within 4 years of the date prescribed by law for the filing of a return of any overpayment.
(C) (1) If the request for a refund is based on a claim that a certain proportion of compensation was earned outside the City and therefore exempt, it is the responsibility of the individual employee to furnish appropriate documentation with specific information as to the time spent working outside the City.
(2) All such information must be on forms provided by the Finance Department.
(1995 Code, § 3.16.130) (Am. Ord. O-2016-22, passed 10-24-2016)
(A) Any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay fees owing or collected, with intent to evade payment of the fee or amount collected, or any part thereof, shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
(B) Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising from a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
(C) Any person who violates the provisions of this subsection by intentionally inspecting confidential taxpayer information without authorization shall upon conviction be guilty, of a Class B misdemeanor in accordance with the Kentucky Revised Statutes.
(D) Any person who violates the provisions of this division by divulging confidential taxpayer information shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
OCCUPATION LICENSE
As the City may more efficiently administer the assessment and payment of occupational license fees on all persons and business entities conducting businesses, trades, occupations and professions within the City, and in compliance with the requirements of KRS 67.750 to 67.795, as may be subsequently amended, the City adopts the following:
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