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Newport Overview
Newport, KY Code of Ordinances
CITY OF NEWPORT, KENTUCKY CODE OF ORDINANCES
PREFACE
ADOPTING ORDINANCE
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
CHAPTER 30: BOARD OF COMMISSIONERS
CHAPTER 31: CITY MANAGER, CITY CLERK AND CITY DEPARTMENTS
CHAPTER 32: CITY BOARDS AND COMMISSIONS
CHAPTER 33: POLICE DEPARTMENT; FIRE/EMERGENCY MEDICAL SERVICE (EMS) DEPARTMENT
CHAPTER 34: HOMELAND SECURITY
CHAPTER 35: FINANCE
CHAPTER 36: PROCUREMENT CODE
CHAPTER 37: TAXES AND FEES
PROPERTY TAXES GENERALLY
PROPERTY ASSESSMENT AND REASSESSMENT MORATORIUMS
EMPLOYEE LICENSE FEE
OCCUPATION LICENSE
BANK FRANCHISE AND LOCAL DEPOSIT TAX
MUNICIPAL PREMIUM LICENSE FEE
AMBULANCE SERVICE USER FEE
SCHEDULE OF FEES
TAXES, FEES AND CHARGES
JOB DEVELOPMENT INCENTIVE PROGRAM
INCENTIVE DRIVING ENTREPRENEURIAL ACCESSIBILITY PROGRAM
APPENDIX A: FEES, CHARGES AND EXPENSES
APPENDIX B: CELLULAR ANTENNA TOWER AND SMALL CELL SYSTEM TOWER FEES
APPENDIX C: RIGHTS-OF-WAY USAGE FEES
CHAPTER 38: PERSONNEL
CHAPTER 39: CODE OF ETHICS
TITLE V: MISCELLANEOUS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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§ 37.073 ANNUAL OCCUPATIONAL LICENSE FEE.
   (A)   (1)   There is levied and established an annual occupational license fee, in the respective sums or amounts hereinafter specified, upon all persons doing or conducting any business in the City, which business may be herein or hereafter subject to the fee; and no person shall conduct any such business within the corporate limits of the City without first having paid the established fee and having obtained the prescribed license therefor.
      (2)   The license shall be required of any business entity residing outside the City or having a place of business outside the City limits, if the business entity shall engage in business as mentioned in this division in the City and who actually solicits and accepts business by holding himself out as engaging in the business, trade, occupation, vocation, calling or activity the same as any business entity residing in the City and engaged in a similar business, trade, occupation, vocation, calling or activity.
   (B)   Each operator of a farmer/flea market shall secure a business license under this section. Any business entity renting a booth space in a farmer/flea market shall also secure a separate business license. The license may be obtained either by paying a license fee at the rate of $25 per day or if longer than 3 consecutive days paying a fee for the City’s entire fiscal year or portion thereof.
   (C)   (1)   Any business entity performing general contracting or sub-contracting services may obtain a temporary occupational license for $25 under the following conditions:
         (a)   The dollar value of the work performed is less than $2,500;
         (b)   The contractor did not have any occupational license in the City during the last fiscal year;
         (c)   The duration of time needed to complete the work is 3 days or less;
         (d)   The contractor’s business location is not in the City; and
         (e)   Any license issued under these conditions will only be valid for 3 days. If the work performed lasts longer than 3 days or if the contractor receives additional work in the City during the same fiscal year, he or she will pay the prorated amount of the annual fee minus the initial $25 fee.
      (2)   On work valued at more than $21,428, any person engaging in the business of contractor or builder under this section, who was not licensed as such for the preceding fiscal year, shall pay a tentative license fee based upon the total amount of contracts for work within the City held by him or her minus the dollar amount of the work contracted to other sub- contractors and shall furnish detailed information to the City’s Chief Financial Officer as to the exact amount. On or before April 15 for any year, the licensee shall furnish information to the Chief Financial Officer as to the exact amount of the Newport gross business receipts for the preceding year. The final license fee for the preceding year shall be based on this amount. If the final license fee is less than the tentative license fee, the excess amount shall be refunded to the licensee, but if it is more than the tentative fee, the licensee shall pay the excess amount on or before the appropriate due date. Before issuing this tentative license, the Chief Financial Officer may, in his or her discretion, require the applicant to execute bond to the City with good and sufficient surety to the effect that the final license fee will be paid in full.
      (3)   On work valued at more than $50,000, any person engaging in the business of contractor or builder under this section, who currently holds a valid City occupational license, shall pay a tentative license fee based upon the total amount of contracts for work within the City held by him or her minus the dollar amount of the work contracted to other sub-contractors and shall furnish detailed information to the City’s Chief Financial Officer as to the exact amount. On or before April 15 for any year, the licensee shall furnish information to the Chief Financial Officer as to the exact amount of the Newport gross business receipts for the preceding year. The final license fee for the preceding year shall be based on this amount. If the final license fee is less than the tentative license fee, the excess amount shall be refunded to the licensee, but if it is more than the tentative fee, the licensee shall pay the excess amount on or before the appropriate due date.
      (4)   Neither the Building Inspector or the Historic Preservation Officer of the City shall issue a permit or a certificate of appropriateness for the erection, construction, alteration of a building or a permit for any other operation for which a permit or a certificate of appropriateness is required, to a contractor who has not paid the license fee prescribed by this section, nor shall any officer, agent or employee of the City execute any contract with or purchase any material from a contractor or vendor who has not paid the license fee prescribed by this section.
      (5)   The Building Inspector or Historic Preservation Officer shall not issue any permit or Certificate of Appropriateness without first securing an affidavit of the cost from the contractor or builder and this affidavit or copy of it shall be made available by the building inspector to the City’s Chief Financial Officer. General contractors shall be required to give to the Building Inspector or Historic Preservation Officer a list of all subcontractors, the mailing address and the amount of their gross contracts when they are issued a building permit or a certificate of appropriateness for the job. A copy of the list shall be furnished to the City’s Chief Financial Officer. In the event all subcontractors and the amounts of their contracts have not been determined at the time the building permit is first issued, it shall be the duty of the general contractor to furnish the information immediately as it becomes available. Failure by the general contractor to provide this list of subcontractors or any use of unlicensed subcontractors by a general contractor shall be sufficient grounds for the City’s Building Inspector or Historic Preservation Officer to temporarily suspend all building permits or certificates of appropriateness until the time as all license fees are paid in full or the unlicensed subcontractors are removed from the job site.
      (6)   In addition, no permit or certificate of appropriateness will be issued to any general contractor who has indicated his or her intention to employ any other subcontractor who has failed, after appropriate notice on previous occasions, to pay any license fees prescribed by this division, by other ordinance or subsequent amendments to the ordinance. In the event any general contractor is observed employing any other subcontractor who has failed to pay previous license fees, this shall be sufficient grounds for the City’s Building Inspector or Historic Preservation Officer to temporarily suspend all building permits or certificates of appropriateness until the time as all license fees are paid in full or the subcontractor in violation is no longer employed on the job site.
      (7)   (a)   Upon notice from the Chief Financial Officer that work on any building or structure is being performed in violation of this division, the work shall be immediately stopped. The stop-work order shall be in writing and shall be given to the owner of the property involved or to the owner’s agent or to the person doing the work and shall state the conditions under which work may be resumed.
         (b)   Any person who shall continue any work in or about the structure after having been served with a stop-work order, except the work as he or she is directed to perform to remove a violation or unsafe conditions, or anyone who alters, defaces or removes a stop-work order, shall be liable for the restraints provided in § 37.091.
(1995 Code, § 3.20.070) (Ord. O-94-27, passed - -; Am. Ord. O-2012-020, passed 9-24-2012) Penalty, see § 37.999
§ 37.074 PURPOSE FOR WHICH LICENSE FEE IMPOSED.
   The license fees levied and established as aforesaid shall be used, together with other funds, to defray the cost and general expense of maintaining the City government and shall be placed in the general fund of the City for the purpose aforesaid.
(1995 Code, § 3.20.080)
§ 37.075 INITIAL APPLICATIONS TO BE FILED.
   (A)   Every person required to procure a license under the provisions of this subchapter shall submit an application for the license, in writing, to the Chief Financial Officer on forms provided by the City. The applicants shall show the kind of business, profession, occupation, trade, vocation, calling or activity engaged in or services rendered.
      (1)   Any license issued will be valid only for those activities listed on the application form.
      (2)   Any expansion of the business or activity shall require the submission of a new application form. The giving of false or intentionally misleading information on the application shall be grounds for denial of the license applied for or, if a license has been granted, revocation thereof upon discovery.
      (3)   If the business is located in Newport, the application shall have the approval of the City’s Zoning Administrator, Fire Inspector and Building Inspector before a license will be issued. Any license issued under this division which is determined to be in violation of the City’s zoning ordinance may be revoked pursuant to the procedures established in § 37.087.
   (B)   (1)   Upon notice from the Chief Financial Officer that a business is being operated in violation of this subchapter, the business shall be immediately stopped.
      (2)   This notice to stop business operations shall be in writing and shall be given to the owner of the business or an agent and shall state the conditions under which the business may be resumed. Any person who shall continue doing business or who alters, defaces or removes the stop business operations notice shall be liable for the restraints provided in § 37.093.
§ 37.076 RETURN TO BE FILED.
   (A)   Each person subject to the payment of a license fee under this subchapter shall file an annual return with the Chief Financial Officer according to the following schedule:
      (1)   For those businesses utilizing a calendar year fiscal year, the returns shall be filed on or before April 15 following the end of the calendar year.
      (2)   All business entities utilizing a fiscal year which does not end on December 31 shall file a return by the fifteenth day of the fourth month following the close of the fiscal year. Every business entity shall submit a copy of its federal income tax return at the time of filing its return with the City. Whenever, in the opinion of the City, it is necessary to examine the federal income tax return of any business entity in order to audit the return, the City may compel the business entity to produce for inspection a copy of all statements and schedules in support thereof. The City may also require copies of reports of adjustments made by the federal government. The City may initiate a civil action for the collection of any additional tax within the times prescribed in division (D)(4) of this section. No suit shall be maintained in any court to restrain or delay the collection or payment of the fee levied by this ordinance.
   (B)   (1)   Extensions will be granted if a written request by the business is made or a copy of the federal income tax extension is filed with the Finance and Administration Department prior to April 15. Extensions must be accompanied by an estimated payment equal to the payment made for the prior appropriate accounting period.
      (2)   Upon the filing of the annual return, whatever payment is due, less the estimated payment, shall be subject to interest payments of 12% per year.
      (3)   If the estimated payment is in excess of the amount actually due, the excess amount will be refunded without interest.
   (C)   (1)   Any returns filed after the granted extension date shall also be subject to a penalty equal to 5% of the fee due for each calendar month or fraction thereof. The total penalty levied pursuant to this division (C)(1) shall not exceed 25% of the total fee due; however the penalty shall not be less than $25.
      (2)   All returns shall be filed on forms to be furnished by the City.
   (D)   (1)   Each return shall show the business entities gross receipts during the appropriate accounting year; the address or addresses of each place of business being licensed; the exact name shown or to be shown on the business entities income tax return to the state for the same fiscal year being reported to the City; and such other information as may be considered necessary by the Chief Financial Officer.
      (2)   In order to ascertain any facts necessary to determine the amount of the license fee paid, the Chief Financial Officer may require an applicant to furnish the information under oath or may require the return to be verified under oath.
      (3)   The return shall be signed by the owner, manager or other responsible official representing the person filing the return and the title of the person signing shall be shown.
      (4)   If the Chief Financial Officer determines, on a basis of auditing the returns, that the full amount of license fee has not been paid, a notice of additional fee due may be served at any time within the 5 years after the license fee was payable under this division and the additional fee shall be due and payable upon the receipt of the notice.
      (5)   Any person subject to a license fee under this division shall retain all notes, books and records for a period of 3 years after a license fee was due based upon data in the notes, books and records.
(1995 Code, § 3.20.090) (Am. Ord. O-2008-009, passed 4-7-2008) Penalty, see § 37.999
§ 37.077 TRANSFER OF LICENSE CERTIFICATES.
   (A)   A license certificate shall be issued to each person paying a license fee due under this subchapter.
   (B)   The certificate shall show the license period for which issued, the name of the person to whom issued and the address or location of the place of business being licensed. A license may be transferred to cover another location if a business entity moves his or her place of business.
   (C)   However, all such transfers shall require submission of a new application with all appropriate departmental approvals. If a business entity has more than one place of business, a license certificate shall be issued for each place of business. Each business entity shall display the license certificate in a conspicuous place in each licensed place of business.
(1995 Code, § 3.20.140)
§ 37.078 SECRECY OF RETURNS.
   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 business entity, 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 entity’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 business entity or the business entity’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.
§ 37.079 CONTESTED RETURNS.
   (A)   The entire gross receipts derived from a business within the City must be reported. If it is contended that any portion of the receipts do not constitute receipts from the business within the meaning of this subchapter, or if the business entity hereunder otherwise questions the validity and/or constitutionality of any provision of this subchapter, there shall be first tendered to the Chief Financial Officer of the City the return for the appropriate accounting period in question, along with any and all moneys due pursuant to this subchapter.
   (B)   There shall be attached to the return a detailed statement presenting a breakdown of any contested receipts, the source from which they were derived, or any and all reasons supporting the contentions regarding the validity and/or constitutionality of this division.
(1995 Code, § 3.20.110)
§ 37.080 DISSOLUTION/WITHDRAWALS.
   If any business entity dissolves or withdraws from the City during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of gross receipts fees for the period of that taxable year during which the business entity had gross receipts in the City.
§ 37.081 AGENT OF NON-RESIDENT PROPRIETOR.
    The agent or agents of non-resident proprietors shall be responsible for the license fees provided for by this subchapter and responsible for carrying on a business without first having procured a license to do so in a like manner as if they were proprietors.
(1995 Code, § 3.20.130)
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