(A) 911 service fee imposed. A 911 service fee shall be placed upon the county ad valorem property tax bill prepared by the County Clerk, pursuant to KRS 133.220(2), beginning September 1, 2020 and continuing every year thereafter unless this chapter is otherwise modified or repealed. For those religious, charitable and educational organizations which are exempt from ad valorem taxes, a 911 service fee shall be billed for each calendar year by November 1 of each year. All payments of the 911 service fee shall be due by December 31 of each calendar year. The 911 service fee shall be applied to new construction as of June 30, 2020 for the first year of the 911 service fee and thereafter on January 1 of the year following receipt of a certificate of occupancy or an approved final inspection of a zoning permit.
(B) 911 service fee.
(1) Residential properties. There is hereby levied a 911 service fee of $59 on each residential address point within the city.
(2) Public service properties. There is hereby levied a 911 service fee of $59 on each address point that is a public service property in the city.
(3) Bourbon barrel warehouses. There is hereby levied a 911 service fee of $59 on each bourbon barrel warehouse in the city.
(4) Business properties less than 50,000 square feet. There is hereby levied a 911 service fee of $118 on each address point of a business property in the city where the gross floor space is less than 50,000 square feet.
(5) Business properties in excess of 50,000 square feet. There is hereby levied a 911 service fee of $350 on each address point of a business property in the city where the gross floor space is 50,000 or greater.
(6) Public school buildings. There is hereby levied a 911 service fee of $225 for each public school building in the city.
(7) Government buildings. There is hereby levied a 911 service fee of $540 for each government building in in the city, as designated by the 911 Board.
(8) Private universities. There is hereby levied a 911 service fee of $1,350 for each private university in the city.
(C) Annual adjustment. The 911 service fees set forth in divisions (B)(3) through (8) above may increase or decrease annually up to the changes in the Consumer Price Index as reported by the Kentucky Department for Local Government pursuant to KRS 64.527, upon approval by the 911 Board.
(Ord. 2020-22, passed 4-21-20)