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HomeMy WebLinkAboutOrdinances Book 13, Page 594, No Ordinance Number594//� ! 1 7 ?— Ck.��cP,. AN ORDINANCE LEVYING AND IMPOSING LICENSE FEES FOR THE PRIVILEGE OF ENGAGING IN OCCUPATIONS, TRADES AND PROFESSIONS IN THE CITY OF PADUCAH, KENTUCKY, BY ALL PERSONS EMPLOYED BY OTHERS, MEASURED BY ONE PERCENT (1fo) OF THE GROSS RECEIPTS EARNED IN THE .CITY OF PADUCAH,.KENTUCKY, BY SUCH EMPLOYED PERSONS ON AND AFTER THE 26TH DAY OF SEPTEMBER, 1956; DEFINING WORDS AND TERMS; PRESCRIBING REGULATIONS AND PROVIDING FOR THE ADMINISTRATION, ENFORCEMENT AND COLLECTION OF SUCH LICENSE FEES; REQUIRING THE FILING OF RETURNS AND THE GIVING OF INFORMATION B Y EMPLOYERS AND THOSE SUBJECT TO SUCH LICENSE TAX; IMPOSING UPON EMPLOYERS THE,DUTY OF COLLECTING LICENSE FEES AT THE SOURCE; EXEMPTING CERTAIN OCCUPATIONS FROM THE PROVISIONS HEREOF; PROVIDING THAT THE LICENSE FEES COLLECTED SHALL BE PAID INTO THE GENERAL FUND OF THE CITY FOR PAYMENT OF GENERAL GOVERNMENTAL EXPENSES OF THE CITY; PROVIDING THE PENALTY FOR THE VIOLATION THEREOF; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH; AND PROVIDING A SEVERABILITY CLAUSE BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. License fees, on whom imposed. There is hereby levied and imposed.a license fee upon all `c persons engaged in any occupation, trade.or profession, except those hereinafter._excepted, in the City of Paducah, Kentucky, for the privilege of engaging in such occupation, trade or profession, which license fee shall be measured,by one percent (1%) of the gross salaries, wages, commissions and other compensation earned by such persons on and after the 26t1h day of September, 1956, except those hereinafter exempted. SECTION 2. Definitions. That the following words, when used in this ordinance, shall have the meaning ascribed to them,.except where the context clearly indicates or requires a different meaning: (a) The word "person" shall mean any natural person. Whenever the word "person" is.used in any clause prescribing and imposing a penalty in the nature of a fine or.imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise shall mean the partners or members thereof, and as applied to corporations shall mean the officers and directors thereof. (b) The words "trade, occupation and profession" shall mean and include the doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the City of Paducah, Kehtucky, by any clerk, laborer, tradesman, manager, official or other employee, including any non-resident of the 595 City of Paducah who is employed by any employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services, the legal relationship of employer and employee, includ- ing also a partner of a firm or an officer of a firm or corporation if such partner or officer receives a salary for his personal services rendered iin the business of such firm or corporation, but they shall not mean or include domestic servants employed in private homes, or businesses, professions or occupations for which license fees are required to be paid under an ordinance adopted on December 23, 1947, as amended, or, except a partner of a firm, any person who is an em- ployer within the meaning of this section. (c) The words "trade, occupations and professions" shall also mean and include the holding of any kind of office or position, either by election or appointment, by any federal, state, county or city officer or employee where the services of such official or employee are rendered within the City of Paducah. (d) The word "employee" shall mean and include any person engaging in or following any trade, occupation or profession within the meaning of sub -section (b) of Section 2 of this ordinance. (e) The word "employer" shall mean and include any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any trade, occupation or profession in the City of Paducah within the meaning of sub -section (b) of Section 2 of this ordinance. (f) The words "gross receipts" and "compensation" shall have the same meaning and both terms shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other considerations having monetary value, which a person receives from, or is entitled to receive from'or be charged for by his employer for any work done or personal services rendered in any trade, occupation or pro- fession, including any kind of deductions before "take home" pay is received, but the words "gross receipts" and "compensation" shall not mean or include amounts paid to traveling salesmen or other workers as allowances or reimbursement for traveling or other ex- penses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his employer. 596 The words "gross receipts" and "compensation" shall not mean or include gratuities and tips customarily received by an.employee from persons other than his employer. (g) The words "licensee" shall mean and include any person required to file a return or to pay a license fee under this ordinance. (h) The word "city" shall.mean the.City of Paducah, Kentucky. (i) The singular shall include the plural and vice versa, and the masculine shall include the.feminine and the neuter. SECTS In cases.where compensation is earned as a result of work done or services performed both within and without the city the license fee required under this ordinance shall be computed by deter- mining upon the oath of _the employer or if required by the City Treasurer, upon the oath of the employee, that percentage of the compensation earned.from the proportion of the work which was done or performed within the city. 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 be- ginning on the 26th day of September, 1956. 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 pro- vided 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, 1957, 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 fee deducted and.paid by such employer for all or any part of.the period from September 26, 1956 to January 1, 1957, 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, 1957, 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. 597 SECTION 5_ Returns to be filed by employees When a return in form and substance satisfactory to the City Treasurer is not filed by an employer and the license fees are not paid to the city by such employer, the employee for whon no return has been filed and no payment has been made shall file a return with the City Treasurer on or before January 31, 1957, showing in said return his gross receipts subject to license fees fo r the period from September 26, 1956, to January 1, 1957, and shall file a return with the City Treasurer on or before January 31, 1958, and on or before January 31 of each year thereafter, showing in said return his gross receipts subject to license fees during the preceding calendar year. Such return may be made by completing the original copy of the statement furnished him by his employer in accordance with Section y hereof if such statement shows all of the compensation earned by him, wherever employed, during the period for which such return is made. If for any reason all license fees of a person subject to the provisions of this ordinance were not withheld by his employer from his gross receipts, such person shall file the return required by this section on a form obtainable at the City Treasurer's office. In addition to the gross receipts earned by him, such return shall show such other pertinent information as may be required by the City Treasurer. Each person making a return required by this section shall, at the time of filing thereof, pay to the City Treasurer the amount of license fee due under this ordinance; provided, however, that any portion of the license fee deducted at the source shall be deducted on the return and only the balance, if any, shall be due and payable at the time of filing said return. The amount of any license fees which were due on October 31, January 31, April 30, and.Julk 31, in each year as provided herein shall bear interest from the date the same became due at the rate of six per cent per annum until paid, and the employer failing to pay the same when due shall also pay the penalty imposed under Section 10 of this ordinance. SECTION 6. Duties of City Treasurer. It shall be the duty of the City Treasurer to collect and receive all license fees imposed by this ordinance and to keep records showing the amounts received by him from each employer. SECTION 7. Investigative powers of Citv Treasurer. The City Treasurer or'any agent or employee designated by him is hereby author- ized to examine the books, papers and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made 598 to ascertain the amount of license .fee due under the terms of this ordinance by such examination. Eachi such employer or supposed .employer or licensee or supposed licensee shall give to the City Treasurer or to his duly authorized agent or employee the means, facilities, and opportunity for the making of such examination and investigation. The City Treasurer is hereby authorized to examine ,any person under oath concerning any gross receipts which were or should have been shown in a return and to this end he may compel the production of books, papers, records, and the attendance of all persons before him, whether as parties or as witnesses, whom he believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in this Commonwealth is permitted to cause such coercion. SECTION 8. Regulations may be promulgated The City Treasurer acting under the direction of the City Manager, is hereby charged with the enforcement of the provisions of this ordinance,. and, subject to the approval of the City Manager, is hereby empowered to prescribe; adopt, rpomulgate and enforce regulations relating to any matter or thing per- taining to the administration and enforcement of the provisions of this ordinance,.including but not limited to provisions for the re-examination and correction of returns as.to which an overpayment or -underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers. SECTION 9. Information to be confidential. Any information gained by the City Treasurer or any other official or agent or employee of the City as a result of any returns, investigations, hearings or verifications required or -authorized by this ordinance, shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law, and any person or agent divulging such information shall, upon conviction, be subject to a fine of not less than $50.00 nor more than $500.00 or to imprisonment of not exceeding 30 days, or to both such fine and imprisonment, at the discretion of the court or jury. Provided, however, the City Treasurer may disclose to the Commissioner of Revenue of the State of Kentucky or his.duly authorized agent all such information and right to inspect any of the books and records of the City Treasurer if said Commissioner of Revenue of the State of Kentucky grants•to the City Treasurer the.reciprocal right to obtain information from the files and records of the Department of Revenue of the State of Kentucky and maintains the privileged character of the information so furnished to him. Provided, further, that the city 599 may publish statistics based on such information in such a manner as not to reveal data respecting the gross receipts of any person. SECTION 10. Interest and penalties (a) All license fees imposed by this ordinance which remain unpaid after they became 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 who 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 per annum and for the aforesaid penalty. Provided, however, that.the minimum penalty imposed against such person or employee shall be $1.00. (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 oerson 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 fradulent 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 $100.00 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. SECTION 11. Use of license fees. All money derived from license fees under the provisions of this ordinance shall be paid to the City Treasurer and placed to the credit of the General Revenue Fund of the City of Paducah and shall be used and expended in defraying the current, general and incidental expenses of the city. SECTION 12_ Severability. The provisions of this ordinance are severable. If any provision, section, paragraph, sentence or part thereof, or the application thereof to any employer or licensee or W, class of persons 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. SEQTION� Unlawful imposition of license fee.It is not the intention of the City or of this ordinance to impose and require an occupational license fee for any occupation, trade or profession prohibited by law or ordinance. SECTION 1/.. Repeal of Ordinance. All ordinances or parts of ordinances in conflict with this ordinance are, to the extent of such conflict, hereby repealed. SECTION 15. Effective date. This ordinance shall be in full force and effect on and after September 26, 1956. Mayor Passed by the Board of Commissioners September 25, 1956 Recorded by Sarah Thurman, City Clerk, September 25, 1956.