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(A) The city may grant any business entity an extension of not more than six (6) months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the city and the business entity, for filing its return, if the business entity, on or before the date prescribed for payment of the occupational license tax, requests the extension and pays the amount properly estimated as its tax.
(B) If the time for filing a return is extended, the business shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due on the return, but not previously paid, from the time the time was due until the return is actually filed and the tax paid to the city. A fraction of a month is counted as an entire month.
(Ord. 10-2008, passed 11-3-08; Am. Ord. 5-2021, passed 4-5-21)
(A) Where there has been an overpayment of tax under § 112.05, a refund or credit shall be made to the employer to the extent of overpayment if a written application for refund or credit is received by the city from the employer within two (2) years from the date the overpayment was made.
(B) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted to this city, the occupational license tax on the compensation attributable to activities performed outside the city, may file for a refund within two (2) years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(Ord. 10-2008, passed 11-3-08; Am. Ord. 5-2021, passed 4-5-21)
(A) As soon as practicable after each return is received, the city may examine and audit the return. If the amount of tax computed by the city is greater than the amount returned by the business entity, the additional tax shall be assessed and a notice of assessment mailed to the business entity by the city within five (5) years from the date the return was filed, except as otherwise provided in this division.
(1) In the case of a failure to file a return or of a fraudulent return, the additional tax may be assessed at any time.
(2) In the case of a return where a business entity understates net profit, or omits an amount properly includable in net profits, or both, which understatement or omission, or both, is in excess of twenty-five percent (25%) of the amount of net profit started in the return, the additional tax may be assessed at any time within six (6) years after the return was filed.
(3) In the case of an assessment of additional tax relating directly to adjustments resulting from a final determination of a federal audit, the additional tax may be assessed before the expiration of the times provided in this division, or six (6) months from the date the city receives the final determination of the federal audit from the business entity, whichever is later.
(4) The times provided in this division may be extended by agreement between the business entity and the city. For the purposes of this division, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day. Any extension granted for filing the return shall also be considered as extending the last day prescribed by law for filing the return.
(B) Every business entity shall submit a copy of the final determination of the federal audit within thirty (30) days of the conclusion of the federal audit.
(C) The city may initiate a civil action for the collection of any additional tax within the times prescribed in division (A).
(Ord. 10-2008, passed 11-3-08; Am. Ord. 5-2021, passed 4-5-21)
(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
(B) Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two (2) years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
(1) In any case where the assessment period contained in § 112.09 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly.
(2) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division or six (6) months from the conclusion of the federal audit, whichever if later.
(3) For the purposes of this division and division (A), a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested exclusively in the city.
(Ord. 10-2008, passed 11-3-08; Am. Ord. 5-2021, passed 4-5-21)
(A) No present or former employee of any tax district 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 tax district 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 tax district from testifying in any court, of from introducing as evidence returns or reports filed with the tax district, in any action for violation of a tax district tax law or in any action challenging a tax district tax law.
(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 Commission 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) with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
(Ord. 10-2008, passed 11-3-08; Am. Ord. 5-2021, passed 4-5-21)
(A) A business entity subject to a tax on net profits may be subject to a penalty equal to five percent (5%) of the tax due for each calendar month or fraction thereof, if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
(2) Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(3) The total penalty levied pursuant to this division shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25).
(B) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 112.05 may be subject to a penalty in the amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25).
(C) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
(D) Every tax imposed by this chapter, and all increases, interest and penalties thereon, shall become, from the time the tax us due and payable, a personal debt of the taxpayer to the city.
(E) The city may enforce the collection of the occupational tax due under § 112.03 and any fees, penalties, and interest as provided in divisions (A) through (D), by civil action in a court of appropriate jurisdiction. To the extent authorized by 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.
(F) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing and collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(G) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this chapter 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 be guilty of a Class A misdemeanor.
(H) A “RETURN”, for the purpose of this section, shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(I) Any person violating the provisions of § 112.11 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500), or imprisoned for not longer than six (6) months, or both.
(J) Any person violating the provisions of § 112.11 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000), or imprisoned for not more than one (1) year, or both.
(Ord. 10-2008, passed 11-3-08; Am. Ord. 8-2016, passed 9-19-16; Am. Ord. 5-2021, passed 4-5-21)