HomeMy WebLinkAboutOrdinances Book 12, Page 187, No Ordinance Number187
AN ORDINANCE AM ENDING SECTION 4 OF AN ORDINANCE ENTITLED: "AN ORDINANCE
PROVIDING FOR THE IMPOSITION OF LICENSE FEES FOR THE PRIVILEGE OF ENGAGING IN
OCCUPATIONS, TRADES AND PROFESSIONS IN THE CITY OF PADUCAH, KENTUCKY, BY ALL PERSO.
EMPLOYED BY OTHERS, MEASURED BY ONE-HALF OF ONE PERCENT OF THE GROSS RECEIPTS
EARNED ON AND AFTER THE FIRST DAY OF JULY, 1950; DEFINING TERMS; PRESCRIBING
REGUTA TIONS AND PROVIDING FOR THE ADMINISTRATION, ENFORCEMENT AND COLLECTION OF
LICENSE FEES; REQUIRING THE FILING OF RETURNS AND THE GIVING OF INFORMATION BY
EMPLOYERS AND THOSE SUBJECT TO SAID LICENSE FEES; IMPOSING UPON EMPLOYEES THE
DUTY OF COLLECTING LICENSE FEES AT THE SOURCE; EXEMPTING CERTAIN OCCUPATIONS FROM
THE PRW ISIONS HEREOF; PROVIDING THAT THE LICENSE FEES SHALL BE PAID INTO THE
GENERAL FUND FOR PAYMENT OF GENERAL GOVERNMENTAL EXPENSE OF THE CITY; PROVIDING
THE PENALTIES FOR THE VIOLATION THEREOF; REPEALING ALL ORDINANCES IN CONFLICT
THERE107ITH; AND PROVIDING A SEVERABILITY CLAUSE", WHICH WAS ADOPTED BY THE BOARD
OF COMMISSIONERS ON MAY 31, 1950, AND AMENDED ON NNE 27, 1950
BE IT ORDAINED BY THE BOARD OF COMI3ISSIONERS OF THE CITY OF PADUCAH,
KENTUCKY:
SECTION 1. That Section 4 of an ordinance containing the title quoted
above, which ordinance was adopted by the Board of Commissioners on May 31, 1950,
and amended on June 27, 1950, be, and the same is hereby amended and reordained
so that said Section as amended and reordained shall read as follows:
"Section 4. Employers to withhold license fees and file returns.
Each employer shall deduct from the pay due any employee the amount of the license
fee measured by the compensation due each employee beginning on the 1st day of
July, 1950. The payments required to be made on account of such deductions by
employers shall be made quarterly to the City Treasurer, for the quarterly periods
ending September 30, December 31, March 31 and June 30 of each year, on or before
the last day of the month next following the end of each such quarterly period, and
each employer shall at the same time make a return on a form furnished by the City
Treasurer. Provided, however, that the failure or omission by an employer to deduct
such license fee shall not relieve an employee from the payment of such license
fee and compliance with the requirements for making returns as provided in this
ordinance or with any regulations promulgated under this ordinance.
If requested by the City Treasurer, an employer shall file in his
office on or before January 31, 1951, a return on a form acceptable to him, which
return shall show the gross amount of compensation of each employee, the amount of
the license dee deducted and paid by such employer for all or any part of the perio
from July 1, 1950 to January 1, 1951, and the last known address of each such
employee; and if requested by the City Treasurer, an employer shall file on or
before January 31, 1952 and on or before January 31 in each year thereafter, a
return showing the gross amount of compensation of each employee and the amount
of the license fees deducted and paid by the employer during all or any part of the
preceding calendar year."
188
SECTION 2. All ordinances and parts of ordinances in conflict herewith
are, to the extent of such conflict, hereby repealed.
SECTION 3. This. ordinance shall be in full force and effect from and
after its adoption.
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Passed by the board of Commissioners, November 28, 1950
Recorded by Sarah Thurman, City Clerk, November 28, 1950.