The following money receipts are not deemed to be salaries, wages, commissions, and other compensations and net profits, within the meaning of this subchapter.
(A) Old age or retirement payments. Periodic payments commonly recognized as old age or retirement pensions, made to persons retired from service after reaching a specific age or a stated period of employment, are not subject to the license fee.
(B) Disability, sickness, and accident benefits, unemployment compensation, and other insurance payment received from personal injuries or property losses. Payments to employees by an employer under disability, sickness, and accident benefit plan are not subject to the license fee. Unemployment compensation payments by the Commonwealth of Kentucky, or any other agent, are not subject to the occupational license fee. Payments received for personal injuries and property losses are not subject to the occupational license fee.
(C) Death benefits. Death benefits payable to the beneficiary of an employee or to his estate, whether payable in a single sum or otherwise, are not subject to the occupational license fee.
(D) Worker's compensation benefits. Benefits arising under the Worker's Compensation Act as compensation for disabilities sustained during the course of employment, together with any amount of damages received by suit or agreement, on account of such disability are not subject to the occupational license fee.
(E) Salaries, wages, commissions, and other compensations derived from isolated and infrequent business activity within the city, where, in the city's determination, the cost of administration make collection difficult and cost prohibitive. The following factors shall be weighed by the city in making this determination:
(1) The frequency and dollar amount of the business activity conducted in the city;
(2) Whether the business conducted within the city is essential, or merely incidental, to the overall business transaction;
(3) Has the person solicited for business in the city through advertisements, flyers, mailings, calls, or other actions that show an intent to engage in business within the city;
(4) Does the business own. rent or use a physical location for a business purpose in the city;
(5) Whether the business conducted within the city is of a character which can reasonably be segregated and calculated.
(F) Exemptions from taxation are generally disfavored and therefore the burden of proving entitlement to an exemption is on the party claiming an exemption to demonstrate his/her/its entitlement to the exemption. Such claim must be made in writing, within 90 days from notice or demand from the city to pay or file under this chapter.
(Ord. 3-1986, passed - -86; Am. Ord. 18-10, passed 11-27-18)