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(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)
(A) Renewal of any existing occupational license during a period when charges against the same are pending for a hearing before the Board of Commissioners for revocation thereof shall not constitute a waiver of the charges.
(B) No transfer of an existing occupational license or issuance of any new occupational license shall be permitted so long as charges against the business and/or the license are pending for a hearing before the Board of Commissioners pursuant to this subchapter.
(C) In the event an occupational license is surrendered by the license holder pending charges against the license and prior to any revocation hearing or is revoked after hearing, no new license certificate for the business premises for which the original occupational license was granted shall issue to any person when, in the discretion of the Chief Financial Officer, the same is attempted for the sole purpose of allowing the previously surrendered or revoked license holder, or the holder of a license surrendered in lieu of revocation, to operate the same or substantially similar business under a new occupational license and merely in the name of another person, the same constituting a “sham” application.
(1995 Code, § 3.20.250)
(A) Should any occupational license holder herein voluntarily surrender any existing occupational license during the term of its issuance and prior to expiration thereof, the occupational license shall automatically be deemed as revoked, null and void and shall only be reissued upon submission of a new application and qualification for the same.
(B) In the event of the voluntary surrender, no pro rata refund of any fees paid shall be permitted.
(1995 Code, § 3.20.201) (Ord. O-97-10, passed - -)
(A) (1) The license fee provided for by this subchapter shall be as set forth in § 37.091 and shall be either:
(a) Where the annual license fee is based upon gross receipts, same shall be measured by the amount of the gross receipts of the business entity for the appropriate accounting period immediately preceding April 15 and shall be the respective percentage of the gross receipts as set forth in the applicable sections; provided, however, that, the minimum or maximum license fee shall be as therein stated, notwithstanding the amount of the gross receipts of the business entity.
(2) Unless otherwise authorized by the Chief Financial Officer, in writing, upon written request of the business entity, the fiscal year shall be the same as defined in § 7701(6)(24) of the Internal Revenue Code.
(B) The license fee shall be due and payable as provided in § 37.076. The License period shall be for one full year commencing July 1 of 1 year and extending through June 30 of the following year, except as may otherwise be specifically provided for under any section pertaining to a particular business.
(1995 Code, § 3.20.210)
The license fee for each business, as defined in § 37.071, is as set forth and indicated below.
(A) (1) Except as specifically provided in divisions (B) through (C) of this section, every person shall pay each year a license fee to the City in the amount of three and one-half tenths of 1% (.0035) of his or her gross receipts or $75, whichever is greater, but not more than a maximum of $20,000. The maximum liability imposed by this section herein shall increase or decrease annually based upon a factor equal to the Consumer Price Index (CPI).
(2)
In addition, the maximum payment amount shall be automatically adjusted on an annual basis in accordance with the annual change in the Consumer Price Index, as determined by the Federal Bureau of Labor Statistics rounded up to the nearest $100. The City shall provide the information on the new maximum payment amount contemporaneous with the annual renewal forms when they are mailed out.
(B) Every person engaged as a vendor upon the street shall pay a license fee of three and one-half tenths of 1% (.0035) of his or her gross receipts, but not less than the amount of $75 per year or $25 per day.
(1995 Code, § 3.20.220) (Ord. O-94-27, passed - - ; Am. Ord. O-2008-006, passed 4-7-2008; Am. Ord. O-2019-014, passed 6-11-2019)
The City’s Chief Financial Officer shall not renew or transfer any license provided for herein to or from any business entity who is delinquent in the payment of personal property taxes levied and assessed against any property owned by the business entity, or who is delinquent in the payment of real property taxes levied and assessed against any real estate, or who is delinquent in the payment of any City payroll fee so due and owing, or who is delinquent in the payment of any other remaining City taxes, fees or other assessments until the delinquencies shall have been eliminated.
(1995 Code, § 3.20.230) Penalty, see § 37.999
(A) Any person who begins business operations without first obtaining a business certificate shall, upon notification of the Chief Financial Officer, cease business immediately.
(B) Any person who begins business operations without first obtaining a business certificate or any person who continues business operations without renewing an existing business certificate shall pay a license fee that is double the amount set out in § 37.080.
(C) (1) Any person failing to file a return or failing to pay the license fee when due, or failing to file a corrected return or to pay an additional license fee within 30 days after the receipt of the notice provided or failing to pay a license fee before beginning a new business shall pay a penalty equal to five percent (5%) of the fee due for each calendar month or fraction thereof if the business entity:
(a) Fails to file any return or report on or before the due date prescribed for filing or as extended by the City; or
(b) Fails to pay the tax computed on the return or report on or before the due date prescribed for fee payment.
(2) The total penalty levied pursuant to this subsection shall not exceed 25% of the total fee due; however the penalty shall not be less than $25.
(D) In addition to the penalties prescribed in this section, any business entity shall pay, as part of the fee, an amount equal to 12 percent (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.]
(E) In addition to the penalties prescribed in this section, any business entity 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 be guilty of a Class A misdemeanor.
(F) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation of 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.
(G) Any person who violates the provisions of this division 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.
(H) 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.
(I) In addition to any criminal penalty herein, the City may enforce the collection of the occupational fee due under this ordinance and any fees, penalties, and interest as provided by civil action in a court of appropriate jurisdiction. To the extent authorized by the law, the City shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(A) The City hereby authorizes a credit of its Occupational License Fee payment requirement pursuant to the Kentucky Business Investment Program (KBI), as set forth in KRS 154.32-010 through 154.32-100, for and throughout a 10-year period, beginning and ending as stipulated in the Wage Assessment Agreement executed between the Kentucky Economic Development Finance Authority(KEFDA) and the approved company, equal to 1.0% on the wages of the P.L. Marketing Systems, Inc. resident employees created as part of the Economic Development Project. Additionally, as a result hereof, the provisions of paragraph 10 of the Memorandum of Understanding between the City of Newport and P.L. Marketing, Inc., dated September 27, 2012, as authorized by Commissioners Order R-2012- 058 on September 10, 2012, shall take effect and control.
(B) The City hereby authorizes a credit of its Occupational License Fee payment requirement, pursuant to the Kentucky Business Investment Program (KBI), as set forth in KRS 154.32-010 through 154.32-100, for and throughout a 10-year period, beginning and ending as stipulated in the Wage Assessment Agreement executed between the Kentucky Economic Development Finance Authority (KEFDA) and the approved company, equal to 1.0% on the wages of Ethos Holding Corp. d/b/a Ethos Laboratories resident employees created as part of the Economic Development Project.
(Ord. O-2009-013, passed 11-23-2009; Am. Ord. O-2011-012, passed 8-29-2011; Am. Ord. O-2011-013, passed 8-29-2011; Am. Ord. O-2013-012, passed 8-19-2013; Am. Ord. O-2013-018, passed 11-4-2013; Am. Ord. O-2013-022, passed 11-18-2013; Am. Ord. O-2014-014, passed 8-18-2014; Am. Ord. O-2016-018, passed 9-26-2016; Am. Ord. O-2021-006, passed 6-14-2021; Am. Ord. O-2022-007, passed 8-22-2022: Am. Ord. O-2023-026, passed 12-11-2023)
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