(A) Requirements. Everybody who is engaged in any franchise, trade, occupation, profession or other business in the city, other than those who are only so engaged as employees, shall pay an annual gross receipts tax for that franchise, trade, occupation, profession or other business; and pay to the city a minimum gross receipts tax of fifty dollars ($50.00).
(B) Prohibitions. Nobody, other than those who are only engaged as employees in the city, shall conspire, cause, permit, promote, allow, aid, assist, encourage or engage in any franchise, trade, occupation, profession or other business in the city for which the annual minimum gross receipts tax required hereby has not been paid.
(C) Form and content of annual Business License and application. The form and content of the annual Business License Gross Receipts Tax form required by this chapter and the application for it shall be determined by the City Administrative Officer or any designee thereof, provided, however, that the application shall include:
(1) Sufficient information for the identification of the persons involved in the franchise, trade, occupation, profession or other business;
(2) The computation of the annual Gross Receipts Tax and Occupational License Fee imposed by this chapter;
(3) Sufficient information and inspection authorization for a determination by the city of compliance by the licensee with all applicable laws;
(4) The name in which the business will be conducted; the address of the real estate upon which the business will be conducted, and the mailing address of the business if different from the location; and the business telephone number and the state tax identification numbers of the business;
(5) The name, address, date of birth and Social Security number of each owner of the business and each partner, officer or director, if any;
(6) The name, residence address and telephone number of a duly authorized representative of the business who is responsible for operating and managing the business in the city, and a night emergency number at which some responsible representative of the business can be reached in case of an emergency;
(7) A full description of the business operations to be conducted;
(8) The date on which the business began or will begin operations in the city;
(9) The accounting period of the business;
(10) The number of employees working or expected to be working for the business in the city during the license year;
(11) A statement describing the circumstances of each denial, suspension or revocation of any Business License for any person named or identified in the application;
(12) A statement describing the circumstances of each conviction of any person named or identified in the application of a felony, misdemeanor for which imprisonment or other confinement was a possible penalty, any other crime in which moral turpitude was involved, or any other crime directly related to a business similar to that which is the subject of the application;
(13) A statement as to whether any license, permit, degree, certification or similar document is required by any applicable law for the conduct or employment in the business;
(14) A statement as to whether there are hazardous material kept at the business premises and the location thereof, and whether there are pets, guard dogs or other animals usually kept therein and any other information which the applicant believes would be necessary or helpful to emergency personnel responding to a call to said premises;
(15) The gross receipts and hereinafter described sales factor and payroll factor of the business for the previous calendar year;
(16) Such additional information that the City Administrative Officer determines to be reasonably necessary;
(17) A warning in the following or similar language:
“WARNING: Statements in this application shall be made under oath, by affirmation or any other legally authorized manner of attesting to the truth of such statements, with the signatures notarized, according to law; and any false statements made herein shall be punishable according to law; and may be cause for denial of the application or the revocation of any Business Regulatory License issued pursuant thereto.”; and
(18) Information incorporated by reference. All information from any previous application for an annual License required by this chapter, which continues to be accurate, may be incorporated by reference into subsequent annual applications for the same license by the same applicant.
(D) Application process.
(1) Signature to application. Each annual return for Gross Receipts Tax required by this chapter shall be signed by the applicant or an authorized representative of the applicant, who shall attest to the truth of the statements therein, with knowledge that any false statements constitute perjury, for which the signatory may be prosecuted and punished according to law; and such signatures shall be notarized according to law.
(2) Payment of fees. Each application for annual Gross Receipts Tax required by this chapter shall be presented to the City Clerk/Tax Collector, or any designee thereof, along with both the minimum Gross Receipts Tax and any Occupational License Fee that is due from the applicant. No annual tax return shall be accepted or received by the City Clerk without payment of the Minimum Gross Receipts Tax and any Occupational License Fee due from the applicant.
(3) Review of applications. Each application for a Business License required by this chapter that is received and accepted by the City Clerk/Tax Collector shall be immediately referred to the City Administrative Officer, who shall review it according to the following standards within thirty (30) days after the receipt and acceptance thereof by the City Clerk/Tax Collector.
(a) When the applicant, or employees of the applicant, are required to have any license, permit, degree, certification or other similar document pursuant to the provision of any applicable law for the conduct of or employment in the business which is the subject of the application; the license, permit, degree, certification or other similar document shall have been duly issued to the applicant or employees of the applicant prior to doing Business. Documentary evidence of the issuance satisfactory to the City Administrative Officer shall be provided by the applicant.
(b) The criminal record of the persons named or identified in the application shall be considered to the extent such record includes conviction of a felony, a misdemeanor for which imprisonment or other confinement was a possible penalty, any other crime in which moral turpitude was involved; or any other crime which was directly related to a business of the type which is the subject of the application. In determining if a conviction was directly related to a business, the City Administrative Officer shall consider:
1. The nature and seriousness of the crime for which the person was convicted.
2. The relationship of the crime to the purpose of the regulation of the business.
3. The relationship of the crime to the ability, capacity and fitness required to perform the duties and discharge the responsibilities of the operation of the business.
4. The extent to which the person convicted has been successfully rehabilitated.
(c) The City Administrative Officer shall consider whether the business is of a type that the operation, unless closely supervised, has a probability of generating or resulting in criminal activity or adversely affecting the health, safety, morals and welfare of occupants or residents of adjoining property, the citizens and residents of the city, or will constitute a nuisance.
(d) The City Administrative Officer shall consider the business history of the applicant including:
1. Whether the persons named and identified in the application have been denied or had suspended or revoked a similar license by the City of Wilder or any other city, county or state and the reasons thereof; and
2. Whether complaints have been received by the City about the business practices or responsibility of the persons named and identified in the application, and the disposition of those complaints.
(e) The City Administrative Officer shall consider whether the persons named and identified in the application are indebted to the city for delinquent taxes, assessments, fines or similar obligations.
(f) The City Administrative Officer shall consider whether the business and the proposed location complies with all applicable laws, including, without limitation, land subdivision and use, zoning, building construction and maintenance, and fire prevention and life safety regulations.
(g) After review of the application in conformity with Section 2.2.4 of this chapter, the City Administrative Officer shall notify the City Clerk/Tax Collector, or any designee thereof, of either:
1. The approval of the application.
2. The approval of the application conditionally; but if the application is approved conditionally, the City Administrative Officer shall determine and require those conditions that are reasonably necessary to accomplish the intent of this chapter, including, without limitation:
a. A requirement that the applicant post bond with surety acceptable to the City Administrative Officer in a reasonable amount determined by the City Administrative Officer to ensure compliance.
b. A requirement that a debt to the city be paid before a specified date.
c. A requirement that the applicant permit periodic inspection of certain parts of the premises or of certain records.
d. A requirement that certain alterations be made in the premises before a specified date.
(h) The disapproval of the application.
(4) Notice to the applicant. Unless the City Clerk/Tax Collector or any designee thereof receives a written notice from the City Administrative Officer, within thirty (30) days after an application for a Business License required by this chapter has been referred to the City Administrative Officer for review pursuant to division (D)(3) of this section, that the application was either conditionally approved or disapproved, the City Clerk/Tax Collector, or the designee thereof shall issue the Business License that is the subject of the application and, thereafter, the applicant may engage in the franchise, trade, occupation, profession or other business described in the application, but only at the address thereof indicated in the application, until that Business License expires or is suspended or revoked according to the provisions of this chapter.
(5) Conditional approval of application. In the event that the City Clerk/Tax Collector receives a written notice from the City Administrative Officer, within thirty (30) days after an application for a Business License required by this chapter has been referred to the City Administrative Officer for review pursuant to division (D)(3) of this section, that the application was conditionally approved, the City Clerk/Tax Collector shall notify the applicant thereof and the reasons therefore identified by the City Administrative Officer, by certified mail, return receipt requested, to the address of the applicant indicated in the application, along with a notice that the license will be issued by the City Clerk/Tax Collector only upon receipt by the City Clerk/Tax Collector of a written signed acceptance by the applicant of the conditions to be performed prior to the issuance of the license. The notice shall also state that if the acceptance is not received by the City Clerk/Tax Collector within such time, the application will thereby be disapproved.
(6) Disapproval of application. In the event that the City Clerk/Tax Collector receives a written notice from the City Administrative Officer, within thirty (30) days after an application for a Business License required by this chapter has been referred to the City Administrative Officer for review pursuant to division (D)(3) of this section, that the application was disapproved by the City Administrative Officer, the City Clerk/Tax Collector shall notify the applicant of that denial and the reasons therefore identified by the City Administrative Officer, by certified mail, return receipt requested, to the address of the applicant indicated in the application, with a refund of any anticipated City Occupational License Fee paid with the application, and a notice of the procedure established in this chapter for an appeal from the denial of that application.
(7) Business License revocation or suspension.
(a) Any Business License required by this chapter may be revoked or suspended by the City Administrative Officer for any period of time determined by the City Administrative Officer to be reasonable and appropriate for any of the following reasons; but only after a due process evidentiary hearing in regard thereto, for which a notice has been sent to the licensee at the address indicated in the licensee’s application, by certified mail, return receipt requested, at least ten (10) days prior to the hearing;
(b) Any false or intentionally misleading statement or information provided in the license application.
(c) Any failure or refusal to perform or abide by any of the conditions of a conditional license.
(d) The criminal conviction of any person named or identified in the license application of a felony, a misdemeanor for which imprisonment or any other confinement is a possible penalty, any other crime in which moral turpitude is involved, or any other crime which directly relates to a business of the type for which the license was issued. However, the consideration of such a criminal conviction shall include:
1. The nature and seriousness of the crime for which the person was convicted.
2. The relationship of the crime to the purposes of the regulation of the business.
3. The relationship of the crime to the ability, capacity and fitness required to perform the duties and discharge the responsibilities of the operation of the business.
4. The extent to which the person has been successfully rehabilitated.
(e) The revocation, suspension or expiration without renewal of any license, permit, degree, certification or similar document which is required by any applicable law for the conduct of or employment in the business for which the license was issued.
(f) The violation of any applicable law in the conduct of the business by any person engaged therein.
(g) Violations of applicable laws by any person within the business premises of the licensee, or under the control thereof
(h) The revocation or suspension of a Wilder Business License pursuant to Wilder ordinance shall be in addition to the imposition of any other penalty prescribed by Wilder ordinance or any other applicable law.
(E) Appeals.
(1) Any conditional approval or disapproval of an application for a Business License required by this chapter, or any suspension or revocation of any such license may be appealed to the Mayor of the City of Wilder, by filing with the City Clerk/Tax Collector, within thirty (30) days after the conditional approval, disapproval, revocation or suspension;
(2) A written notice of the appeal;
(3) A copy of the conditional approval, disapproval, revocation or suspension that is the subject of the appeal;
(4) A statement why there should be an approval without conditions, or no disapproval, revocation or suspension;
(5) An appeal fee in the sum of two hundred dollars ($200.00), to provide for the expenses of conducting a due process hearing in regard thereto; and
(6) In such an appeal, a de novo due process hearing in regard to the suspension or revocation shall be conducted by the Mayor, or by a hearing officer appointed by the Mayor, who shall file a record with the Mayor, with a written recommendation regarding findings of fact, conclusions of law and a decision based thereon. Within ninety (90) days after the date the appeal was filed, the Mayor shall issue a written decision in regard thereto, including findings of fact, conclusions of law and a decision based upon a record of the due process hearing; and the appellant shall be notified thereof by certified mail, return receipt requested, at the address thereof indicated in the application for the license. Unless an appeal from the decision of the Mayor is filed in the court having jurisdiction thereof within thirty (30) days after the decision of the Mayor, the decision of the Mayor shall become final.
(F) Due dates; expiration date. Due dates/expiration dates of Licenses are the fifteenth day of the fourth month following the year end.
(G) Campbell County Fiscal Court. The executive authority of the city may contract with the Fiscal Court of Campbell County, Kentucky, for the performance of the duties imposed by this chapter on the City Clerk/Tax Collector.
(Ord. 07-1201, passed 1-18-07; Am. Ord. 23-0602, passed 6-19-23) Penalty, see § 115.99