Loading...
§ 115.11 INFORMATION TO REMAIN CONFIDENTIAL.
   (A)   No present or former employee of any city shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the city or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the city from testifying in any court, or from introducing as evidence returns or reports filed with the city, in an action for violation of a city tax law or in any action challenging a city tax laws.
   (B)   The city reserves the right to disclose to the Commissioner of Revenue of the Commonwealth of Kentucky or his or her duly authorized agent all such information and rights to inspect any of the books and records of the city if the Commissioner of Revenue of the Commonwealth of Kentucky grants to the city the reciprocal right to obtain information from the files and records of the Kentucky Department of Revenue and maintains the privileged character of the information so furnished. Provided, further, that the city may publish statistics based on such information in such a manner as not to reveal data respecting net profits or compensation of any person or business entity.
   (C)   In addition, the city is empowered to execute similar reciprocity agreements as described in division (B) above with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
(Ord. 0-2008-002, passed 1-14-08) Penalty, see § 115.99
§ 115.12 USE OF OCCUPATIONAL LICENSE TAX.
   All money derived from the license taxes under the provisions of this chapter shall be paid to the city and placed to the credit of the city’s general revenue fund and for the general expenses and purposes of the city.
(Ord. 0-2008-002, passed 1-14-08; Am. Ord. 0-2016-12, passed 6-27-16) Penalty, see § 115.99
§ 115.13 MINIMUM LIABILITY.
   (A)   In the event the tax payment required under § 115.03 is less than an amount sufficient to yield an annual license tax calculated at two percent (2%) of net income, equal to or in excess of the minimum license taxes set forth below, then the tax provided by the occupational license tax ordinance applicable to the licensee’s trade, occupation or profession shall apply and be charged as a minimum license tax hereunder.
   (B)   Except as otherwise required or exempt herein, the minimum license taxes provided by the occupational license tax ordinance are $50 per year for all business types, or $25 for three (3) days for agents, representatives, or solicitors taking or soliciting orders or making sales.
   (C)   If the tax shown on a taxpayer’s return for any tax period exceeds the minimum license tax paid, the taxpayer shall be credited with the amount of minimum license tax paid. Only minimum license taxes paid during and for the tax year for which the return is being filed can be claimed as a credit.
   (D)   The Tax Administrator has been authorized to collect the category of each business based on the North American Industry Classification System (NAICS) for internal tracking purposes.
(Ord. 0-2008-002, passed 1-14-08; Am. Ord. 0-2011-026, passed 9-12-11; Am. Ord. 0-2012-006, passed 2-27-12; Am. Ord. 0-2013-028, passed 9-23-13; Am. Ord. O-2019-22, passed 8-12-19; Am. Ord. O-2021-22, passed 10-11-21) Penalty, see § 115.99
Loading...