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Except as otherwise provided in § 35.34, a property classified by the Code Enforcement Department as abandoned property as of January 1 shall be taxed as abandoned urban property for such year. If the owner repairs, rehabilitates, or otherwise returns the property to productive use so that the property is no longer abandoned urban property, he or she shall notify the city, which shall, if it finds the property no longer abandoned urban property, notify the Finance Department and the Pike County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(Ord. 0-2005-06, passed 4-25-05; Am. Ord. 0-2011-018, passed 6-13-11)
No later than March 1 of each year, the Code Enforcement Department shall mail, by first class mail to owners of each abandoned urban property, as those names are listed in the records of the Property Evaluation Administrator, a notice that this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that his, her or its property has been incorrectly classified may appeal such classification to the Vacant Property Review Commission. Such appeal shall be in writing and shall be made no later than April 1 of that year. The Commission shall afford the owner the opportunity for a hearing. If the Commission finds that the property is incorrectly classified as abandoned urban property, it shall cause the property to be removed from the list of property so classified. The Commission shall develop policies and procedures for conducting such appeals.
(Ord. 0-2005-06, passed 4-25-05; Am. Ord. 0-2011-018, passed 6-13-11)
Cross-reference:
RESTAURANT TAX
(A) For the purposes of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
COMMISSION. The Pikeville Tourism and Convention Commission.
RESTAURANT. As used in this chapter, restaurant means any fixed or mobile commercial establishment that engages in the preparation and serving of ready-to-eat foods in portions to the consumer, including, but not limited to: restaurants, coffee shops, cafeterias, short order cafes, luncheonettes, grilles, tea rooms, sandwich shops, soda fountains, roadside stands, street vendor, catering kitchens, delicatessen, or similar places in which food is prepared for sale for consumption of the premises or elsewhere. RESTAURANT does not include:
(a) School cafeterias which are operated by an elementary school, grade school or secondary school system or Board (but this exemption does not include school cafeterias operated by an independent corporations, companies or food vending services);
(b) Food vending machines;
(c) Establishments serving beverage only in single service or original containers; and
(d) Temporary food stand, operated by non-profit organizations are exempt from this tax.
(B) Applies to food and beverages (excluded alcoholic drink that are taxed under § 111.17.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2015-015, passed 11-9-15; Am. Ord. 0-2016-024, passed 12-22-16; Am. Ord. 0-2017-03, passed 2-27-17)
On and after February 1, 2017, there is hereby levied upon the retail sale of all food and beverages by a restaurant located within the municipal limits of the city a tax equal to three percent (3%) of the gross amount of each sale (excluding any other tax). This tax may or may not be passed on to the ultimate customer/consumer at the discretion of the restaurant.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)
(A) The funds collected from this tax shall be maintained by the City Tax Administrator in a special fund managed by the City Finance Director and disbursed to the Commission monthly. All such money shall be used solely for the purpose of promoting recreational, convention and tourist activity in the city, as set out in KRS 91A.390 and shall not be used to provide a subsidy in any form to any motel, hotel or restaurant.
(B) The Commission must obtain approval from the City Commission prior to using any revenues from the restaurant tax for the purposed of capital improvements including the purchase or acquisition of land. In the event that an approved capital project must be debt serviced by bonds or bonded by the city the Commission will pledge amounts agreed upon by the Commission and City Commission necessary to satisfy principal and interest payments of the bond issue.
(C) The Commission is strongly encouraged to obtain approval from the City Commission for any projects that are estimated at a cost of $10,000 or more. In obtaining the approval, the Commission must provide the City Commission a complete copy of any and all plans, data, research, appraisals, blueprints, etc. regarding the project.
(D) The Commission will continue to provide its annual budget to the City Commission.
(E) The Commission shall provide a monthly written report to the City Commission which includes all income, expenditures, disbursements, and request pertaining to restaurant tax funds.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)
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