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(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)
(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.
(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)
(A) This subchapter shall be administered by the Chief Financial Officer, under the direction of the City Manager.
(B) The Chief Financial Officer, with the approval of the City Manager, shall have authority to issue and promulgate such rules and regulations as he or she may consider necessary for the administration of this subchapter; provided, the rules and regulations are not inconsistent with the provisions of this subchapter.
(C) The denial of any initial or renewal application for any occupational license by the City’s License Inspector, shall be set forth in writing, with the reasons stated therein, and provided to the applicant.
(D) An appeal of such adverse decision to the Board of Commissioners shall be filed with the City Clerk within 30 days thereof, or the same shall become final. The Board of Commissioners shall hold a public hearing on the appeal at any regular or special call meeting to be held for such purpose within 30 days of the date of the appeal. Notice of the hearing shall be provided to the applicant by regular mail. The applicant may be represented by counsel and shall be entitled to call witnesses on his or her behalf.
(E) The decision of the Board of Commissioners shall be reduced to writing and provided to the applicant within 7 days thereof. In the event the Board of Commissioners shall continue to uphold the denial, the applicant must appeal the adverse decision to the Campbell Circuit Court within 30 days of the date of the written decisions or the same shall become final.
(1995 Code, § 3.20.190) (Am. Ord. O-2002-27, passed 9-9-2002)
(A) Any license issued under this subchapter may, with notice to the holder thereof and a hearing as hereinafter provided for, be revoked or suspended by the Board of Commissioners:
(1) If, within 12 months prior to the date on which charges are filed, there has been a conviction of any licensee or his or her agent, servants or employees for any action or activity occurring in, on or at the premises covered by the license in violation of any provision of this division, any other ordinance of the City or of any criminal or penal statute of the commonwealth against gambling, disorderly conduct or any other criminal or penal offense;
(2) If there shall occur in, on or at the premises covered by the license any condition which is a nuisance or obnoxious to the morals and general welfare of the public;
(3)
If any person is disorderly in, on or at the premises covered by the license and disturbs the good order of the community and/or the licensee or his or her agents, servants or employees suffer or permit any disorderly conduct or nuisance to occur in, on or at the licensed premises; orv
(4) If the licensee or his or her agents, servants or employees shall misrepresent any material facts as to the kind of business in his or her return, or any other fact necessary or proper to determine the amount of license fee to be paid.
(B) (1) When the City Manager has probable cause to believe that a license should be revoked for any of the causes enumerated herein, it shall be his or her duty to prefer charges against the holder of the license by filing a statement of the charges against the holder of the license with the City Clerk. The charges shall be in writing and each charge shall be clearly set out. Within 3 days after the filing of the charges with the Board of Commissioners, a notice of the filing of the charges and of the time of the hearing thereof shall be mailed to the licensee at the address shown on the license and a hearing before the Board of Commissioners shall be held within ten days after the filing of the charges with the Board.
(2) At the hearing, the evidence shall be transcribed and the introduction of any judgment of conviction in any court of competent jurisdiction shall be conclusive evidence that a violation occurred. The existence of any prior judgment of conviction for the same or similar offense, under the same ownership/ management as those being asserted as the basis for the current licensing hearing, shall be considered as actual or constructive knowledge of the existence of the engagement in the illegal conduct on the licensed premises. The licensee shall be permitted to present evidence in defense of the charges and shall be given the opportunity to refute that the licensee knew or should have known of the existence of the illegal conduct which led to a conviction on the part of the licensee or any agent, servant or employee thereof.
(3) The action and decision of the Board of Commissioners on the charges shall be reduced to writing and recorded in the minute book.
(4) Upon a finding that the licensee knew or should have known of the existence of the illegal conduct resulting in a decision by the Board of Commissioners to revoke or suspend a license under this subchapter, all business activity at the location shall cease immediately for the period of suspension or revocation.
(1995 Code, § 3.20.200) (Am. Ord. O-2008-007, passed 4-7-2008; Am. Ord. O-2021-003, passed 2-25-2021)
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