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HomeMy WebLinkAboutOrdinances Book 11, Page 613, No Ordinance Number613 i AN ORDINANCE AMENDING SECTIONS 3, 8, 11, 12, 16, 17, 21, 22, 23 29, 31, 32, 34, 36, 39, 46, 51, 54, 57, 65, 71, 72, 73, 75, 77, 79, and 80 AND REPEALING SECTIONS 31A, 38,50 and 58, OF AN ORDINANCE ENTITLED: "AN ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND MANNER AND FORM OF s //7S- GRANTING /75GRANTING AND ISSUING SAIF ON THE VARIOUS LINES OF BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, PROVID- ING PENALTIES FOR NON-PAYMENT THEREOF, MAKING IT UNLAWFUL TO ENGAGE IN ANY SUCH LINES OF BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS WITHOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES AS PROVIDED HEREIN; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH, AND PROVIDING A SEPARABILITY CLAUSE," NHICH WAS ADOPTED ON DECEMBER 23, 1947, AND AMENDED ON JANUARY 20, 1948, MARCH 9, 1948, AND APRIL 20, 1948 BE IT ORDAINED BY THE BOARD OR COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Sections 3, 8, 11, 12, 16, 17, 21, 22, 23, 29, 31, 32, 34, 36, 39, 46, 51, 54, 57, 65, 71, 72, 73, 75, 77, 79 and 80, of the ordi- nance bearing the title quoted above, which was adopted on December 23, 1947, and amended on January 20, 1948, March 9, 1948 and April 20, 1948, be, and the same are hereby repealed, amended and re -ordained so that said sections as amended and re -ordained shall read as follows: "Section 3• Definition of "gross receipts". 19here used in this ardinance : (a) The term "gross receipts" shall mean the gross receipts from any business, trade, occupation, profession, vocation, calling commerce, ipersonal service, or business activity of any kind, in the form of cash, creduts, or other value preceeding from or accruing from the sale of tangible property (real or personal) or the rendering of any services, or both, including and without any deductions therefrom for interest, rentals, royalties, the cost of material used, the cost of goods sold. labor costs, taxes, or any other costs, or any other expenses whatsoever. (b) Provided, however, that there may be deducted from gross receipts the amount of Kentucky or Federal excise taxes computed on a basis of the sales prices of commodities sold by a taxpayer, but the total gross receipts including such taxes and the amount of such taxes taken as a deduction shall be shown on the application and return required by Section 65 hereof. (c) Provided, further, that there may be deducted from gross receipts the amount of gross receipts from the sale of alcoholic beverages Licensed under other ordinances of the city and laws of Kentucky, and such seductions shall be shown on the application and return required by Section �5 hereof. (d) Provided, further, that the term "gross receipts" when used .n connection with, or in respect to, financial transactions involving the isle of notes, stocks, bonds, or other securities, or the loan, collection, or dvance of money, or the discounting of not&e, bills or other evidence of debt, i 614 or the assignment of, or purchase of, municipal, county, or state tax billd, jshall be deemed to mean the gross interest, gross discount, gross commission, or other gross receipts earned by means of or resulting from such financial transactions, but the term "gross receipts" shall not include amounts received as repayment of the principal of debts. (e) The term "gross receipts" shall include the gross receipts from all sales made from a place of business within the city, both to persons within the city and to persons outside the city, including sales made by con- tracts entered into in the city or sales where deliveries of commodities are made within the city. (f) In the case of a taxpayer owning or operating a business in the city for the sale of goods, wares or merchandise, who also operates a branch factory or store which is located outside the city, then the term "gross receipts" shall not include the sale or proceeds of sales of goods, urates, or merchandise not manufactured in the city unless such goods, wares, or merchandise are located in the city at the time of sale or delivery of such goods, wares, or merchandise. (g) In all transactions covered by the provisions of this ordi- nance, the taxable gross receipts of all principals shall include not only the amounts actually received by them but shall include all commissions paid by them to brokers, commission merchants, attorneys, or agents in such transactions,, i as the case may be, and all other expenses and discounts incident thereto. I "Section 8. Business subject to different license taxes. If a person owns, operates or manages a business which is divisible into different types of business that are subject to license taxes of different amounts under I this ordinance, such person shall pay the license tax prescribed for each different type of business, provided records are maintained by the taxpayer to show the gross receipts of each type of business subject to a different license tax. If such records are not maintained the taxpayer may complete the affidavit on the application and return form supporting his estimate of the gross receipts from each type of business, but in such case the license tax applicable to the major portion of his business shall be paid on the total gross receipts of all types of business, and in addition thereto, as a penalty for failure to maintain separate records, he shall pay any license taxes applicable to the minor portions of his business on the estimated gross receipts from such minor portions as shown, in his return. If separate records on each type of business are not maintained or a sworn estimate is not submitted as provided in this section, the entire business of the taxpayer shall be subject to the highest license tax pre- scribed for any one type of business engaged in by the taxpayer. "Section 11. Manufacturers. The term Pmanufacturing" as used I in this ordinance shall mean and include the making of any finished product from a raw material or a combination of raw materials, or the assembly of parts and materials into finished products, but it shall not include processing or finish- ing operations which do not change the general design and form of a product. JIM �� A manufacturer selling at retail from a place of business within the city shall also pay a license tax measured by such sales under the'schedule of Section 83 prescribed by this ordinance for the type of business engaged in by such manu- facturer. Except as otherwise provided in this ordinance, any person engaged in a business of manufacturing as herein defined, shall pay an annual license tt under the following schedule, based on the average number of employees in the calendar year next preceding the year for which a license tax is due: No. of employees License Over Not over Tax 0 10 $25.00 10 20 50.00 20 30 75.00 30 40 100.00 40 50 125.00 50 60 150.00 60 70 175.00�ejz_�'w f r- 70 and over 200.00 i "Section 12. Wholesalers. (a) Except as otherfvi'se provided herein, any person selling or offering for sale at wholesale seeds, dry goods, drugs, automobile parts soft drinks, sash and doors, mill and boat supplies, indus- trial and institutional supplies and equipment,..gasoline, oil, other petroleum products, or any other kind of goods, wares, merchandise, products, articles, items, things or personal property,except food for human consumption, shall pay an annual license tax under Schedule B of Section 83; provided, however, the minimum annual license tax of any such person shall be $50.00. (b) Except as otherwise provided herein, any person selling or offering for sale at wholesale fruits, meats, poultry, fish, butter, eggs, vegetables, other produce, bakery products, groceries, ice, milk, or other foods for human consumption, and any person delivering or distributing ice, shall pay an annual license tax under Schedule A of Section 83; provided, however, that the minimum annual license tax of such a person shall be $50.00. (c) An annual license tax of $50.00 per vehicle shall be paid for the privilege of unloading within the city anything mentioned in this section or for the privilege of making wholesale deliveries of anything men- tioned in this section within the city, for which credit shall be allowed against the minimum annual license tax of $50.00 and any additional tax due under Schedule A or B of Section 83; provided, however, that such license tax per vehicle shall not be paid on any number of vehicles in excess of five. Any person liable for any license tax under this section who does not have an established place of business within the c ity shall pay such license tax in advance before engaging in business or unloading or delivering anything within t he city. A license emblem or insignia shall be furnished by the City TreasureIr and shall be displayed on each licensed vehicle in a manner to be prescribed by the Cmty Treasurer. (d) The term "wholesale" as used in this ordinance means the sale of something for resale, or doing a regular business of selling large quantities of goods, wares or merchandise to industries, institutions, or other businesses 615 g�c 616 !for processing in their operations at mark-ups in prices which are comparable Ito those of wholesalers selling to retailers. Any wholesaler also selling to i retail customers shall pay an additional license tax on such sales under the Il schedule of Section 83 prescribed by this ordinance for the type of retail business engaged in by such wholesaler. l I "Section 16. Automobile dealers. Any person selling or offering Ilfor sale at retail new or used automobiles or trucks shall pay an annual license (tax under Schedule C of Section 83; provided, hoi,ever,,hat the minimum annual (license tax of such a person shall be $100.00; and provided further that the payment of such a license tax shall also permit the taxpayer to sell motor vehicle accessories and supplies and to do repair work on motor vehicles. "Section 17. Retail -food dealers restaurants, lunch stands etc. Any person owning, operating, or managing a restaurant, cafeteria, tea room, lunch) loom, lunch stand, or other place of business where food is served in the form of '1 sandwiches or other prepared form, shall pay an annual license tax under II Lhedule C of Section 83; provided, however, that the minimum annual license tax 16f such a person shall be $$25.00,1 Any person selling or offering for sale at retail groceries, bakery products, fruits, meats, poultry, fish, butter, eggs, vegetables, or other produce) Ilshall pay an annual license tax in an amount equal to .075% of his gross receipts (luring the preceding fiscal year; provided, horrever,that the minimum annual !license tax of such a person shall be $25.00,/ "Section 21. Filling Stations and motor vehicle repair shops any person selling or offering for sale at retail gasoline, oil and grease for Tulse in motor vehicles shall pay an annual license tax under Schedule C of Section II3, provided, however, that the minimum annual license tax of such a person shall e.$25.00 on the first gasoline pump and $5.00 on each additional pump; pro - bided, further, that the payment of such a license tax shall include the privilege olf selling motor vehicle accessories and supplies, merchandise normally sold Ilt a filling station, such as candy, soft drinks and cigarettes, for the Ilomfort of customers who purchase gasoline or oil, and doing repair work Qn motor vehicles. Any person owning, operating, or managing a business of I�lloing repair work on motor vehicles shall pay an annual license tax under Schedule C of Section 83; provided, however, that the minimum annual license ax of such a person shall be $25.00; provided, further, that the payment of (l 1iluch a license tax shall include the privilege of selling motor vehicle acces- 1ories and supplies. "Sect®on 22. Motor vehicle narking or storage Any person engaging xclusively in a business of renting space for the parking or storage of auto- mobiles, trucks or other motor vehicles shall pay an annual license tax under 11 Schedule C of Section 83; provided, however, that the minimum annual license tax r rt or space with a capacity of more than 25 automobiles shall be $25.00. A license J for an automobile dealer or filling station as provided in Sections 16 amd 21 I, �\ :. . _ �%: -'ter„„•��,� I 617 shall include the privilege of renting space for the parking or storage of auto- mobiles, trucks or other motor vehicles. "Section 23. Fuel peddlers. Any person peddling coal or other fuel shall pay an annual license tax under Schedule C of Section 83; provided, how- ever, that a minimum annual license tax of $5.00 per vehicle shall be paid in- stead of the minimum tax shown under Schedule C. A license emblem or insignia to be furnished by the City Treasurer shall be displayed on each licensed vehicle in a manner to be prescribed by the City Treasurer. The term "peddling" for purposes of this section shall mean the sale of coal or other fuel in quantities of one-half ton or less from a truck, wagon, cart or other type of vehicle. "Section 29. Hotels, motels, and tourist cabins. Any person owning,k��;1. holding, operating or managing a hotel, motel, or tourist cabins shall pay an annual license tax at a rate of $1.25 per bedroom; provided, however, that the /L minimum annual license tax of such a person shall be $50.00; and provided furthel i that if such a person operates a restaurant or serves food and nonalcoholic drinks the same license tax required for restaurants under Section 17 hereof shall be paid on the amount of gross receipts from such business. 3 "Section 31. Contractors and builders. Any person engaging in /L 7.- the /the business of a contractor or builder shall pay an annual license tax under d Schedule D of Section 83, on all money, credits, and the value of property of r% ✓ any kind received from contracts entered into for work or materials in the city or from the sale of buildings constructed by such person; provided, however, that the minimum annual license tax of such a person shall be $25.Ob. The terms "cont tractor" and "builder" as used in this ordinance means any person who does any work, or who assumes authority or control, or who supervises, manages, coordina es or directs the work of others, whether he is paid for his work or the work of others by a plat sum or on a commission basis under contract, in the erection, construction, alteration, wrecking, razing, moving, painting, improvement, or repair of any building, structure or construction project of any character or nature, or any part thereof, or who is delegated by the owner to do so, but these terms do not include employees of licensed contractors or builders. The award of a contract, bidding or solicitation for any of the types of work men- tioned in this section within the City of Paducah shall be deemed to be doing business in the City of Paducah within the meaning of this ordinance. The Building Inspector of the city shall not issue a permit for the erection,.construction, alteration, wrecking,,razing, moving, painting, improve- ment, or repair of a building, or a permit for any other operation for which a permit is. required to,a contractor who has not paid the license tax prescribed by this ordinance, nor shall any officer, agent, or employee of the city execute any contract with or purchase any materials from a contractor or vendor who has not paid the license tax prescribed by this ordinance. The Building Inspector shall not issue any permit without first securing an affidavit of the cost from! the contractor or builder, and this affidavit or a copy of it shall be made avail- able by the Building Inspector to the City Treasurer. 618 The term "gross receipts" with respect to contractors and builders shall mean the gross amount of money, credits, or property of any kind from contracts entered into for work in the city or for work done and materials furnished in connection with construction work within the city, which is per- formed under the direction or control of the contractors or builders, and the amount received from the sale of buildings owned by contractors or builders after the same have been constructed by them. D"Section 32• Building,, trades. Any person working independently ?/ ,and not employed by a licensed contractor or builder who erects, constructs, Z alters, wrecks, razes, moves, paints, improves, or repairs any building or structure or part thereof, either on the interior or exterior or both, or who "engages in any kind of construction or building projects, and is paid on an hourly, daily, other time period basis, or on a piece work basis, or on any �i other basis except a flat sum or commission basis under contract, shall pay a jl license tax under Schedule D of Section 83; provided, however, that the minimum annual license tax of such a person shall be $10.00 instead of the minimum tax shown under Schedule D. "Section 34. Advertising, and sign painting. Any person engaging in the business of an advertising agent and advertising the business of other person s or furnishing or leasing advertising space to other persons on billboards, fences, exteriors of buildings, or in or on any other place, and any person doing busineis as a sign painter, shall pay an annual license tax under Schedule D of Section 83• "Section 36. Building, materials. Any person selling or offering for sale at retail gravel, sand, cement, lime, lumber, bricks, concrete or cinder; blocks, cement bricks, products of a planing mill, or any other building suppliesi or materials, shall pay an annual license tax under Schedule C of Section 83; provided, however, that the minimum annual license tax of such a person shall be $50.00. An annual license tax of $50.00 per vehicle for the first five vehicles shall be paid for the privilege of unloading or making deliveries within the city of anything mentioned in this section, for which credit shall be allowed against the license tax due under Schedule C of Section 83 and the minimum annual license tax of $50.00. A license emblem or insignia to be fur- nished by the City Treasurer shall be displayed on each vehicle in such manner as may be prescribed by the City Treasurer. Ati�D� "Section 39. Amusements and entertainment. Any person owning, Pp"``''►� �( operating, or managing a theatre; amusement park, skating rink, baseball park; Ly dance hall or other place where admissions are charged for dancing, excluding �� ly 0 dances held by private clubs, civic or veterans organizations; show or ex- ri r. hibition on a boat; or any other kind or place of amusement or entertainment, Ishall pay an annual license tax under Schedule D of Section 83; provided, Ihowever, that the minimum annual license tax of such a person shall be $200.00 Icon each theatre, opera house, arena, dance hall or other place where admissions are charged for dancing, except as noted in this section; provided, further, ;that the minimum annual license tax of a billiard or pool room or bowling alley shall be $10.00 for each billiard or pool table and $10.00 for each bowling alley. A minimum license tax of $20.00 per day shall be paid in advance for any concert, lecture, exhibition, museum, show, performance, or other amusement or entertainment not held in or on premises licensed under this section and not covered by other sections of this ordinance, for which credit shall be allowed against the license tax due under Schedule D of Section 83. "Section 46. Photographers. Any person owning, operating or managing�� a studio or picture gallery, or soliciting or taking orders for pictures or other photographic services shall pay an annual license tax under Schedule D of Section 83; provided, however, that the minimum annual license tax for a / u studio or picture gallery shall be $25.00; and provided further that the minimum license tax for doing business by solicitation or taking pictures at residences, places of business, or on sidewalks or other public ways of the city shall be $100.00 per year, which shall not be prorated for any part of a calendar year. I "Section 51. Professions. Any individual practicing any of the following professions or engaging in any of the following businesses or callings shall pay an annual license tax under Schedule E of Section 83; Accountant, Architect, Attorney -at -Law, Chiropractor, Chitopodist, Chirosurgeon, Civil Engin Dentist, Detective, Electrical Engineer, Exodontist, Insurance Adjuster, Magneti Healer, Massagist, Oculist, Optician, Optometrist, Osteopath, Pension Agent, Peridontist, Physician, Practical Chemist, Surgeon, Surveyor, Title Guarantor, Title Abstractor, Veterinarian, or any other profession or calling for which a certificate or license is required before a person can enter such a profession o: calling. Each such individual shall pay the minimum license 'tax due under this section, and a firm composed of two or more individuals shall be given credit against its license tax based on gross receipts for the combined minimum license taxes paid by its members. "Section 54. Vending machines. Any person owning, renting or operating, at any time during a, calendar year, a vending machine, music machine, pin -ball machine, or any other kind of amusement machine, which is automatically operated by coin, shall pay an annual license tax under Schedule F of Section 83, which shall not be prorated for parts of a calendar year, except that the minimum annual license taxes shall be as follows: (a) $0.50 per penny vending machine (b) $1.00 per nickel vending machine (c) $4.00 per cigarette vending machine (d) $10.00 per music, pin -ball or other amusement machine costing 5¢ to 9¢ to operate. (e) $15.00 per music, pin -ball or other amusement machine costing 10¢ or more to operate. No pin -ball or amusement machine shall be operated within 500 feet of the grounds of a public or private school. 619 6z0 "Section 57• 'Peddlers, distributors, solicitors, and pick-up and delivers service. Except as otherwise provided in this ordinance, any person / peddling goods, wares, merchandise, products, articles, items, things, or L. (�yf r.1\Y:j personal property of any kind; or distributing hand bills, posters, samples, `y 1-' or other advertising matter for commercial advertising purposes; or canvassing G� �', or soliciting and selling or taking orders for the sale of goods, wares, mer- e -chandise, products, articles, items, things, or personal property of any kind, where such sales are made conditionally, or orders are accepted conditionally, KI or delivery it to be made later, or the title is retained by the seller in order to secure the payment of the purchase money; or soliciting trade or busines for any type of work, service, processing or production not covered by:other provisions of this ordinance; or picking up or delivering goods, wares, merchan- dise, products, articles, items, things or personal property of any kind, if such service is not covered by other provisions of this ordinance; shall pay an v 7�L �Iannual license tax under Schedule F of Section 83; provided, however, that such v O .a person going on foot shall pay in advance a minimum license tax of $15.00, t land that such a person using a motor vehicle shall pay in advance a minimum license tax of $50.00, and such minimum license taxes shall not be prorated for 'parts of a calendar year. A credit shall be allowed for such minimum license taxes against the amounts of license taxes due under Schedule F of Section 83. This section shall not apply to employees of a business licensed under this ordinance. The term "peddling" as used in this section shall mean and in- clude selling or offering for sale at retail any goods, wares, merchandise, products, articles, items, things, or personal property of any kind, by a (person who does from place to place contacting prospective customers and makes deliveries at the same time of making sales. A peddler shall not carry on his business within 300 feet of the City Market House. A peddler's license shall authorize only one person to conduct a peddling business, and a person to whom such a license is issued shall not sell by agents or clerks, but each agent or clerk shall procure a separate license. Each peddler while engaging in peddling shall carry his license and exhibit the same whenever required to do so by a police officer or other employee of the city. A peddler's license shall not be transferrable. !'Section 65. Applications and returns to be filed Each person sub - jest to the payment of a license tax under this ordinance shall file an appli- lkation and return with the City Treasurer on or before the 15th day of Mardh iin each year. Such applications and returns.shall be filed on forms to be fur - finished by the city, which shall be obtained at the office of the City Treasurer. each such application and return shall show each kind of business, -profession, ccupation, trade, vocation, calling or activity engaged in or services rendered; i lthe taxpayer's gross receipts during his last fiscal year ending prior to parch i 15th of each year (the same year used by the taxpayer in making his income tax li 621 (return to the State of Kentucky); the address or addresses of each place of business being licensed; the exact name shown or to be shown on the taxpayer's . income tax return to the State of Kentucky for the same fiscal year being reported on to the city; and such other information as may be considered necessa: by the City Treasurer. In order to ascertain any facts necessary to determine the amount of the license tax to be paid, the City Treasurer may require an applicant to furnish such information under oath or may require the return to be verified under oath. Such return shall be signed by the o-imer, manager or other responsible official representing the person filing the return and the title of the person signing shall be shown. If the City Treasurer determine: on a basis of auditing such returns, that the full amount of license tax has not been paid, a notice of additional tax due may be served at any time within five years after the license tax was payable under this ordinance, and such additional tax shall be due and payable upon the receipt of such notice. Any person subject to a license tax under this ordinance shall retain all notes, books and records Por a period of five years after a license tax was due based upon data in such notes, books and records. I "Section 71. License certificate. A license certificate shall be Tissued to each person paying a license tax due under this ordinance for a calendar year, or remaining portion of a calendar year in the case of a new business. Such certificate shall show the calendar year for which issued, the name of the person to whom issued, and the address or location of the place of business being licensed. A license may be transferred from one person to another if the"kind of business is not materially changed and may be transferred to cover another location if a taxpayer moves his place of business. If a taxpayer i ,has more than one place of business a license certificate shall be issued for leach place of business. Each taxpayer shall display such license certificate in a conspicuous place in each licensed place of business. 'Section 72. Measure of license tax. The -license tax for each (calendar year shall be measured by the amount of gross receipts during the �Rast fiscal year of a taxpayer ending prior to March 15th of the calendar year for which application is made for a license, in accordance with the classifi- Ications and schedules in Section 83 of this ordinance. Such fiscal year of a (taxpayer shall be the same year used for making an income tax return to the 6tate of Kentucky. "Section 73. License taxes for new taxpayers Any person, before entering into or following any business, profession, occupation, trade, vocation ' m(calling or other activity, for which a license tax is payable under this ordi- ance, shall first pay to the City Treasurer a license tax to be determined as Follows: if entered or begun during the first six months of a calendar year, the minimum annual license tax shall be prorated on a monthly basis for the remainder of the calendar year, and 15 days or more in a calendar month shall ibe considered a whole month for such purpose; if entered or begun during the , 622 last six months of a calendar year one-half of the minimum annual license tax shall be paid for the remainder of the calendar year. Any person who paid a license tax under this ordinance for all or part of one year and engages in the same business activity in the following year shall pay a license tax for such following year based upon his gross receipts during the preceding calendar year, which shall not be prorated; provided, however, that a penalty shall not apply to a license tax paid after March 15th if the taxpayer has not performed any business activity prior to the payment of such license tax. "Section 75. Refunds. The City Treasurer, with the approval of the City Manager, is authorized to make refunds of license taxes paid under this ordinance if satisfactory evidence is presented that an error was made in deter- mining the amount of a license tax, or that incorrect data vias shown on a tax- payer's return, or that a misinterpretation of the provisions of this ordinance resulted in the payment of a license tax in excess of the amount properly pay- able; provided, however, that application for a refund must be made prior to the end of the calendar year for which the license tax was paid. If a person ceases to engage in or follow a business, profession, occupation, trade, vocation, calling, or other activity, during a calendar year, as a result of death, fire, flood, or other act of God, and his license if issued is not transferred as pro- vided in Section 71 hereof, and if application for a refund is made before the end of the calendar year for which such license tax was paid, the City Treasurer is authorized to refund to such person the unused portion of his license tax, or to compute the amount of license tax due and not yet paid if the taxpayer ceases to be liable for a license tax between January 1st, and larch 15th, on a monthly pro rata basis, and for this purpose 15 days or more in any calendar month shall be considered a whole month. "Section 77. Administration. This ordinance shall be administered by the City Treasurer, under the direction of the City Manager. The City Treasurer, with the approval of the City Manager, shall have authority to issue and promulgate such regulations as he may consider necessary for the administra- tion of this ordinance, provided such regulations are not inconsistent with the provisions of this ordinance. No license shall be issued for any unlawful activity, or for any business that the City Treasurer, with the approval of the City Manager, shall consider to be detrimental to the public welfare or contrary to the public interest, but any such decision to refuse to issue a license may be appealed to the Board of Commissioners. "Section 79. Revocation or suspension of license. Any license issued under this ordinance may, with notice to the holder thereof and a hearing as hereinafter provided, be revoked or suspended by the Board of Commissioners, (1) if, within twelve months prior to the date on which charges are filed, there has been a conviction of any person for any action or activity occurring in, on, or at the premises covered by the license in violation of any provision of this ordinance or any other ordinance of the city or of any statute of the Commonwealth 623 of Kentucky against gambling, disorderly conduct, or any other offense, and a judgment of conviction in the Police Court of Paducah or in any other court of competent jurisdiction shall be conclusive evidence of such violation, or (2) if there shall occur in, on or at the premises covered by the license any condition which is a nuisance or is obnoxious to the morals and general welfare of the public, or (3) if any person is disorderly in, on or at the premises covered by the license and disturbs the good order of the community or the license holder suffers or permits any disorderly conduct in, on or at the licensed premises, or (4) if the holder of the license shall jisrepresent any material fact as to the kind of business in his return or any other fact necessary or proper to determine the amount of license tax to be paid. When the City Manager has probable cause to believe that a license should be revoked for any of the causes enumerated herein, it shall be his duty to prefer charges against the holder of such license by filing a statement of such charges against the holder of such license with the City Clerk. The charges shall be in writing and each charge shall be clearly set out. Uithin three days after the filing of said charges with the Board of Commissioners, a notice of the filing of said charges and of the time of the hearing thereof shall be mailed to the licensee at the address shown on the license, and a hearing before the Board of Commissioners shall be held vrithin ten days after the filing of said charges with the Board. The evidence shall be transcribed and the action and decision of the Board of Commissioners on the charges shall be reduced to writing and recorded in the minute book. 'lSection 60. Penalties and interest. (a) Any person failing to file a return or failing to pay the license tax due on or before March 15th of each year, or failing to pay the deferred one-half portion of a license tax on or before August 31st on which it is payable, or failing to file a corrected return or to pay an additional licehse tax within thirty days after receipt of the notice provided for in Section 65 hereof, or failing to pay a license tax before beginning a new business, shall pay a penalty of 5% of the license tax due for the first month Of delay or any fraction thereof, plus 1% of such tax for each additional month of delay or fraction thereof, but the minimum penalty in any went shall be $5.00, (b) In addition to the penalties provided for ih this section, Ila taxpayer shall pay interest at the rate of six per cent (6%) per annum on the amount of any additional license tax found to be due as the result of Ilan investigation or audit by the City Treasurer, and such interest shall begin to run on the date when the license tax was due and payable. (c) Any person violating or failing to comply with any provision of this ordinance shall, upon conviction thereof, be fined not less than $10.00 I nor more than $100.00 for each offense, and each and every day that such violation 624 or non-compliance continues shall constitute a separate and distinct offense. Such criminal penalties shall be in addition to the penalties provided for in subsection (a) of this section and in Section 66°. SECTION 2. Sections 31A, 38, 50 and 58 of the ordinance bearing the title quoted in the title of this ordinance are hereby repealed. SECTION 3• This ordinance shall be in full force and effect on and after January 1, 1949. Mayos Tem �L�4z4lta COVIUSSIONER Paul Abell Introduced by the Board of Commissioners December 21, 1948 Passed by the Board of Commissioners, December 28, 1948 Recorded by Sarah Thurman, City Clerk, December 28, 1948.