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ORDINANCE 2004-10-6881
AN ORDINANCE AMENDING SECTION 106-185 OF THE
CODE OF ORDINANCES OF THE CITY OF PADUCAH,
KENTUCKY.
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. That Section 106-185 is hereby amended to read as follows:
Sec. 106-185. Employee's return.
(a) When a return in form and substance satisfactory to the Finance Director is
not filed by an employer
the employee for whom no return has been filed and no payment has been FM shall file
a return with the Finance Director on or before April 15 january 31 of each year, showing
in such return his gross receipts subjeet to heense fes during the preceding calendar
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fimiished him by his employer-, if sueh statement shows all of the eempeasafien en
,h; 1 t 'tl,l,eld by his employe,- 1r,..., hispts such ..hal file
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(b) If a return is filed by the employer, but such return fails to report all of the gross
receipts paid to the employee, or in the event the employer fails to pay to the City all license fees
to be withheld by the emplo e�paid to the City, such employee shall also file a supplemental
return with the Finance Director on or before April 15 of each year, showing in such return his
gross receipts during the preceding calendar year.
(c) Each employee making a return required by this section shall, at the time of filing the
return, pay to the Finance Director the amount of the license fee due under this Article, subject,
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(b) If a return is filed by the employer, but such return fails to report all of the gross
receipts paid to the employee, or in the event the employer fails to pay to the City all license fees
to be withheld by the emplo e�paid to the City, such employee shall also file a supplemental
return with the Finance Director on or before April 15 of each year, showing in such return his
gross receipts during the preceding calendar year.
(c) Each employee making a return required by this section shall, at the time of filing the
return, pay to the Finance Director the amount of the license fee due under this Article, subject,
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however, to a deduction equal to the amount actually withheld from the employee by the
employer.
SECTION 2. This ordinance shall be read on two separate days and will become
effective upon title and a certified summary thereof.
ATTEST:
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Tammara S. Brock, City Clerk
Introduced by the Board of Commissioners, October 12, 2004
Adopted by the Board of Commissioners, October 26, 2004
Recorded by Tammara S. Brock, City Clerk, October 26, 2004
Published by The Paducah Sun, November 4, 2004
\ord\finance\106-185
ORD\58322
Mayor
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