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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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§ 37.090 MEASURE OF LICENSE FEE; DURATION; PAY DATE.
   (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)
§ 37.091 AMOUNT OF LICENSE FEE.
   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)
§ 37.092 DELINQUENCY IN PAYMENT OF REAL, PERSONAL OR EMPLOYEE LICENSE FEE; GROUNDS FOR REFUSAL TO RENEW OR TRANSFER LICENSE.
   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
§ 37.093 PENALTIES AND INTEREST.
   (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.
§ 37.094 CREDIT OF OCCUPATIONAL LICENSE FEE PAYMENT REQUIREMENT.
   (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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