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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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§ 37.079 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)
§ 37.082 LICENSE FEES FOR NEW BUSINESS ENTITIES.
   (A)   (1)   Any new business that has never before procured an occupational license in Newport, shall pay 100% of the minimum fee designated by this subchapter.
      (2)   The minimum for a new business that has never before procured an occupational license in Newport may be prorated on a monthly basis and any day of 1 month shall constitute an entire month for the purpose of proration, but in any event, the prorated minimum may not be less than $37.50.
   (B)   For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
      NEW BUSINESS. The establishment of a business, as defined in § 37.071, which has not previously had gross receipts so as to render it liable for an occupational license fee of the City. In the case a partnership, limited partnership, joint venture, association or other business comprised of individuals in a joint effort incurs a change in personnel due to the addition or deletion of partners, limited partners, joint ventures or the like, the change in personnel shall not qualify that business as a new business insofar as this section is concerned.
   (C)   Where a business is formed from or by any individuals that have previously been engaged in a business that has been liable for payment of a license fee under this subchapter or any prior license fee ordinance of the City, the business shall not qualify as a new business insofar as this division is concerned; further, it is provided that where such a business is formed, the license fee will be based on the gross receipts, as defined under § 37.071.
(1995 Code, § 3.20.150)
§ 37.083 MAINTENANCE OF RECORDS AND AUDITS BY CITY.
   (A)   Each business entity subject to the provisions of this subchapter shall maintain a record showing gross receipts, as defined in this subchapter, but a separate record shall not be required if the business entity’s regular records contain the information.
   (B)   Whenever the Chief Financial Officer considers it necessary for proper administration of this division, a business entity shall permit an officer or employee of the City to make an audit of the records and any other books, papers, files, equipment, stock or inventory of the business entity and to examine witnesses under oath for the purpose of determining whether any provisions of this subchapter are being violated. If the Chief Financial Officer determines, on a basis of auditing returns of a business entities records, books, papers, files, equipment, stock or inventory of the business entity or on a basis of examinations of witnesses under oath, that the full amount of license fee has not been paid, a notice shall be given to the business entity.
   (C)   The notice of additional fee or notice that no license fee has been paid may be served and the amount of license fee may be collected by the Chief Financial Officer or, at any time within 5 years after the license fee was payable under this subchapter.
(1995 Code, § 3.20.160)
   (D)   The City, for the purpose of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, may require the attendance of a representative of the business entity or of any other person having knowledge in the premises.
§ 37.084 REFUND OF BUSINESS LICENSE FEE.
   (A)   (1)   The Chief Financial 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 or that incorrect data was shown on a business entity’s return or that a misinterpretation of the provisions of this subchapter resulted in the payment of a license fee in excess of the amount properly payable.
      (2)   Application for a refund must be made within 2 years from the date the license fee was paid.
   (B)   Request for a refund must be submitted on forms provided by the City which shall be obtained from the Chief Financial Officer.
(1995 Code, § 3.20.170)
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