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(A) A penalty of five percent (5%) of the total amount of the tax bills paid in full between January 1, 2024 and January 31, 2024 shall be imposed and collected.
(B) A penalty of twenty-one percent (21%) of the total amount of the tax bills paid in full after January 31, 2024 shall be imposed and collected.
(C) Certificates of delinquency in addition to the above stated penalties shall bear interest from January 1, 2024 until collected at the rate of twelve percent (12%) per annum and interest on a fractional month shall be counted as an entire month.
(D) A lien upon both the real and personal property of the delinquent taxpayer shall exist in favor of the city from the date the taxes are due until paid in full for the amount of the taxes, interest, penalties, cost of collection and attorney fees.
(E) The city is entitled to collect a reasonable attorney fee and costs from the taxpayer in the event that collection of any delinquent tax bill is referred to a licensed attorney for collection which amount will become part of the lien upon the property provided for herein.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-90-039, passed 12-27-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-95-004, passed - - ; Am. Ord. 0-95-004, passed - -95; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-97-001, passed 4-28-97; Am. Ord. 0-98-009, passed 4-27-98; Am. Ord. 0-99-006, passed 3-22-99; Am. Ord. 0-99-012, passed 10-15-99; Am. Ord. 0-2000-017, passed 9-25-00; Am. Ord. 0-2001-022, passed 8-27-01; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
The Tax Administrator is hereby designated and authorized to collect the tax imposed in this subchapter.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
This subchapter is passed pursuant to, in compliance with, and by virtue of the authority of the following constitutional and statutory provisions, to-wit: Kentucky Constitution, 157, 170, and 181; KRS 92.280, 92.281, 92.290, 92.330, 132.010, 132.020, 134.125 and 134.430.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-2000-017, passed 9-25-00; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
(A) A program is established in which properties located in the Central Business District (CBD) Zone as identified in Chapter 156 Section 108 and shown on the City Zoning Map as Zone C-3 may qualify for a five-year moratorium on reassessment of property value for the purpose of ad valorem taxes.
(B) The property reassessment moratorium program described herein shall be administered by the Tax Administrator with consultation from Pikeville Main Street Program. Inc.’s director or other executive officer (Main Street Director). The City Manager may, from time to time, reassign the duties to other departments, thus, references to Tax Administrator and Main Street Director can be read to also refer to any other departments or employees designated by the City Manager.
(C) Pursuant to KRS 99.595 through 99.605 and 132.452, the city grants a property assessment or reassessment moratorium deferring the value of improvements to the owner of any existing commercial facility which has been in existence for twenty-five (25) years or longer, who undertakes the repair, rehabilitation, restoration or stabilization of said building or facility, and who meets the other requirements of the program. The moratorium shall be in effect for five (5) years after the issuance of a moratorium certificate as described herein.
(D) Any owner seeking a property reassessment shall apply to the Tax Administrator office for a moratorium certificate within thirty (30) days before commencing repair, rehabilitation, restoration or stabilization on a form prescribed by the Revenue Cabinet. In addition, the applicant shall be required to provide any and all necessary information for administration of the program, including but not limited to, information required by statute. The Tax Administrator shall provide a copy of the application to the Main Street Director for review within five (5) business days.
(E) The Tax Administrator and the Main Street Director will make a joint determination as to whether an application meets the requirements of the ordinance. Properties which qualify for this program are those that meet the following requirements:
(1) Are located in the Central Business District;
(2) Are commercial or intended for commercial use;
(3) Are at least twenty-five years old;
(4) Have planned improvements to be made to them which would equal at least twenty percent (20%) of the value of the property as shown on the most recent assessment by the Property Valuation Office (PVA);
(5) The owner must agree to reserve the street level floor of the building for businesses such as restaurants, retail stores, or cultural or entertainment focused businesses (or maintain a commercial purpose that existed prior to January 1. 2019) during the period of the moratorium with the Main Street Director or City Manager making the determination as to whether proposed tenants meet the criteria;
(6) The owner must agree that use of the street level floor of the building for nonconforming business or entity will result in the revocation of the moratorium certificate.
(F) Within thirty (30) days after filing of the application and following the approval of the application, the Tax Administrator shall request that the Pike County PVA reassess the property, or if the PVA is unavailable, the Tax Administrator shall request that the City Manager arrange for reassessment of the property. Thereafter, the owner shall have two (2) years to complete the project during which normal reassessment shall occur. After completion of the project, the Tax Administrator shall issue a moratorium certificate which shall become effective on the assessment date next following the issuance and for a period of five (5) years thereafter. This certificate will fix the value of this property for the purposes of City of Pikeville taxation only. On the assessment date next following the expiration, cancellation or revocation of the moratorium certificate, the property shall be assessed on the basis of its full fair cash value as determined by the most current PVA assessment.
(G) Any property granted a reassessment moratorium may be eligible for a subsequent moratorium certification provided that reapplication be made no sooner than three (3) years following the expiration of the original moratorium, or any other moratorium and provided that such property shall otherwise meet the requirements for the reassessment moratorium .
(H) An assessment or reassessment moratorium certificate may be transferred or assigned by the holder of the certificate to a new owner or lessee of the property.
(Ord. O-2019-06, passed 3-11-19)
TRANSIENT ROOM TAX
(A) The city hereby adopts a three percent (3%) transient room tax to take effect January 1, 1986, as provided herein.
(B) Pursuant to KRS 91A.390, the room tax shall be assessed on a quarterly basis payable on the twentieth of each month for the prior quarter.
(C) The city shall, as set out in the statutes, collect the room tax and the Tax Administrator and the City Attorney shall be responsible for its collection in the event that it is not timely submitted.
(D) It shall be unlawful for any person, firm or corporation to operate a hotel or motel within this city without a hotel and motel license. Such license shall be issued by the Tax Administrator on an annual basis which shall expire on December 31 of each year. The license shall be displayed in the registration office in public view. Any person, firm or corporation who violates any provision of this division (D) shall be guilty of a misdemeanor and shall be fined not less than two hundred dollars ($200.00) nor more than one thousand dollars ($1,000.00) or imprisoned for not
more than fifty (50) days, or both, for each offense. Each day in which any such violation occurs shall constitute a separate offense. The fines and imprisonment provided for herein shall be in addition to remedies provided for in division (E).
(E) No hotel and motel license for the operation of a hotel or motel shall be issued to any person, firm or corporation, who or which is delinquent in the payment of the tax at the time of
issuing said license. All delinquent taxes shall bear interest at the rate of one and one half percent (1-1/2%) per month until paid. The city shall be entitled to a lien upon any property owned or leased by any person, firm or corporation who is delinquent in the payment of the tax due from the city after thirty (30) days or upon the property in which the hotel or motel is located by filing a notice of lien with the Pike County Court Clerk’s Office. The city shall be entitled to recover all of its costs and expenses, including attorney fee, incurred in connection with the collection of any delinquent taxes. The city may revoke or suspend the hotel or motel license of any hotel or motel delinquent in the payment of the tax due the city after thirty (30) days.
(F) The city shall retain and shall not disburse to the Tourism Commission any amount equal to five percent (5%) of the transient room tax collected by the city to cover administrative costs of billing and collecting the tax.
(G) The city may revoke or suspend the liquor license issued by the Alcoholic Beverage Control Administrator of any hotel or motel which is delinquent in the payment of the tax due hereunder to the city after thirty (30) days or in such cases where the hotel and/or motel’s occupational license has not been renewed or revoked by the city. The Alcoholic Beverage Control Administrator is further authorized and directed hereby to consider previous tax delinquency of the tax imposed hereunder before issuing or reissuing any alcoholic beverage license to the delinquent individual, business or corporation and in cases where the individual, business or corporation has been repeatedly delinquent in the payment of the tax imposed hereunder, the Alcoholic Beverage Control Administrator shall not renew, reissue or issue an alcoholic beverage license to such individual, business or corporation.
(Ord. 0-92-011, passed 5-27-92; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-025, passed 8-8-11)
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