(A) Service fee imposed. A 911 service fee shall be placed upon the Woodford County ad valorem property tax bill prepared by the Woodford County Clerk, pursuant to KRS 133.220(2), beginning September 1, 2020, and continuing every year thereafter unless this subchapter is otherwise modified or repealed.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) Fees levied.
(1) 911 service fee for residential properties. There is hereby levied a 911 service fee of $59 on each residential address point in the county.
(2) 911 service fee for 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 county.
(3) 911 service fee for bourbon barrel warehouses. There is hereby levied a 911 service fee of $59 on each bourbon barrel warehouse in the county.
(4) 911 service fee for 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 county where the gross floor space is less than 50,000 square feet.
(5) 911 service fee for 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 county where the gross floor space is 50,000 or greater.
(6) 911 service fee for public school buildings. There is hereby levied a 911 service fee of $225 for each public school building in the county.
(7) 911 service fee for government buildings. There is hereby levied a 911 service fee of $540 for each government building in the county, as designated by the 911 Board.
(8) 911 service fee for private universities. There is hereby levied a 911 service fee of $1,350 for each private university in the county.
(Ord. 2020-06, passed 4-28-2020)