HomeMy WebLinkAboutOrdinances Book 12, Page 158, No Ordinance Number158 v REPErA
AN ORDINANCE AMENDING SECTION 10 OF AN ORDINANCE UNTITLED:
"AN ORDINANCE PROVIDING FOR 'LSE IMPOSITION OF LICENSE FEES FOR TM PRIVILEGE OF
E14GAGI2IG IIS OCCUPATIONS, TRADES ADID PROFESSIONS IkI TrIE CITY OF PADUCAH, I: CNTUCIiY,
BY ALL PERSONS 111PLOYED BY OTHERS, MEASURED BY OWE -HALF OF ONE PERCENT OF 7HE GRC
(�
RECEIPTS EARNED ON AND AFTER 'RIE FIRST DAY OF JULY, 1950; DEFINING TERT:IS; PRE-
SCRIMING REGULATIONS AND PROVIDING FOR THE AMINISTRATION, 99FORCEM NT AND CCL-
LE'CTION OF LICENSE FEES; REQUIRING THE FILING OF RE"URNS AND UIE GIVING OF OM
I IFORI.IATION BY UIPLOYERS AND T_OSE SUBJECT TO SAID LICENSE FEES; IIxIPOSING UPON
EMPLOYERS THE DL"TY OF COLLECTING LICENSE FEES AT `'IHE SOURCE; EXEMPTING CERTAIN
OCCUPATIONS FROM THE PROVISIONS HEREOF; PROVIDING THAT THE LICENSE FEES SIiALL
BE PAID INTO THE GENERAL FUND FOR PAYMEAIT OF GENERSL GOVERNMENT EXPENSE OF THE
CITY; PROVIDING THE PENAL^1IES FOR THE VIOLATION THEREOF; REPEALING ALL CRDI_iA CES
IN CONFLICT `IFEREi%IITH; A .D PROVIDING A SEVERABILITY CLAUSE" 71HICIi INAS ADOPTED
BY ME BOARD OF M.:J ISSI OIERS Oil I;iAY 31st, 1950
WHEREAS, because of the difficulty of setting up systems of book-
keeping to enable -them to conveniently make deductions from wages of employees,
certain persons, firms and corporations found it .�rould be impossible to file th
returns and pay before November 1st, 1950 the taxes due under the provisions of
this ordinance for the quarterly period ending September 30th, 1950, and it is
deemed advisable to extend to November 15th, 1950 the time for payment of the
taxes due for the aforesaid first quarter.
I,7011 THEREFORE, BE IT ORDAIiVED BY 91 -IE BOARD OF COLMISSIONERS OF THE
CITY OF PADUCAH, $ENTICKY:
SECTION 1. That Section 10 of an ordinance containing the title
quoted above, which ordinance was adopted by the Board of Commissioners on T.fiay
31st, 1950, be and the same is hereby repealed, amended and reordained so that
said section as amended and reordained shall read as follows:
"SECTIOiI 10. Interest and penalties.
(a) All license fees imposed by this ordinance which remain unpaid
after they become due shall bear interest at the rate of six per centum
per annum and any person who has failed to pay such license fees when
the same became due shall also be charged a penalty of Ten (10%) per
cent of the amount of such unpaid license fees. Any person or employer
who fails or refuses to withhold any license fee payable under this
ordinance, or Tr'no fails to pay such fees, after withholding the same,
to the City Treasurer at the time it is due as provided under the terms
of Section 4 hereof, shall become liable to the city for such fees,
as well as for the interest thereon at the rate of six per centum par
annum and for the aforesaid penalty. Provided, however, that the
minimum penalty imposed against such person or employer shall be ::11.00.
159
(b) Any person or employer who. shall fail, neglect or refuse to
make any return required by this ordinance or any licensee who shall
fail, neglect or refuse to pay a license fee, or any employer who shall
fail to withhold said license fees or to pay over to the city such
license fees, penalties or interest imposed by this ordinance, or any
person or employer who shall refuse to permit the City Treasurer or
any agent or employee designated by him, in writing., to examine his
books, records and papers, or who shall knowingly make any incomplete,
false or fraudulent return, or who shall attempt to do anything
whatever to avoid the full disclosure of the amount of gross receipts
or compensation in order to avoid the payment of the whole or any part
of a license fee shall, upon conviction, be subject to a fine or
penalty of not less than ;,25.00 nor more than •3100.00 or imprisonment
of not more than thirty days, or to both such fine or imprisonment,
for each offense. Such criminal penalties shall be in addition to
the penalties imposed under sub -section (a) of this section.
(c) Provided, however, that payments may be made to the city
on account of deductions by employers for the quarterly period ending
September 50th, 1950 as provided in this ordinance and the returns
for said quarterly period r. y be filed at any time prior to
November 15th, 1950. Ho interest will be added or penalty im-
posed if the payment is rm de and a return is filed prior to that
date, and the City Treasurer is hereby authorized to refund to any
person or employer any interest or penalty which may have heretofore
been paid."
SECTION 2. The provisions of this ordinance are severable.
If any provision,a ection, paragraph, sentence or part thereof, or
the application thereof to any employer or licensee or class of per-
sons shall be held unconstitutional or invalid, such decision shall
not affect or impair the remainder of the ordinance, it being the
legislative intent to ordain and enact each provision, section,
paragraph, sentence and part thereof, separately and independently
of each other.
SECT -10111 3. All ordinances or parts of ordinances in conflict
with this ordinance are to the extent of such conflict hereby
repealed.
160 'P\, -PSA LEPj
SECTION 4. This ordinance shall be in full force and effecL- from
and after its adoption.
Passed by the Board of Commissioners November 7, 1950
Recorded b;,* Sarah Thurman, City Clerk, November 7, 1950.