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HomeMy WebLinkAboutOrdinances Book 17, Page 368, Ordinance Number 70-11-40836� ORDINANCE NO. 70-11-408 AN ORDINANCE AMENDING CHAPTER 17 "LICENSES" OF THE CODE OF ORDINANCES CITY OF PADUCAH, KENTUCKY, BY AMENDING SECTIONS 17-11, 17-18, 17-65, 17-68, 17-80, 17-89, 17-98, 17-100, 17-110.1, AND 17-111; BY REPEALING SECTION 17-86, AND BY CREATING SECTIONS 17-37, 17-87.1 17-115.1 and 17-139 BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Section 17-11 of the Code of Ordinances city of Paducah, Kentucky, be amended and reordained so that said section as amended and reordained shall read as follows: "SEC. 17-11. Required - generally. On and after the first day of January, 1967, and on and after the first day of January in each succeeding year thereafter, it shall be unlawful for any person to engage in any business, trade, occupation, vocation, calling or activity mentioned in this article, in the city, until such person has first paid the amount of license tax to the city treasurer and has obtained a license as specified and required by this article. There shall be exempted from the requirements of this ordinance and chapter those persons who are city residents and over the age of sixty-five (64) years and who anticipate and do earn less than $1,200.00 in any calendar year from engaging in any business, trade, occupation, vocation, calling or activity mentioned in this Article. SECTION 2. That Section 17-18 "Penalty and interest for late payment of tax" be amended and reordained by adding a new subsection (c) so that said Section 17-18 (c) as amended and reordained shall read as follows: "(c) Whenever the date for a payment deadline falls on a Sunday, the taxpayer shall be given until the next business day, which in all cases shall be a Monday unless the Monday shall be a legal holiday in the City of Paducah, in which to present payment. Present- ment for payment shall be satisfied if payment is made at the office of the city treasurer before closing time on the last acceptable day for payment, or if payment is tendered by mail and postmarked prior to midnight on the last acceptable day, and provided further that if payment is made otherwise than by cash it must be by a good and valid negotiable instrument acceptable for payment when presented to the bank on which it was drawn. Payment shall not be considered made in such WO cases where payment is by an unsigned check, or check that is backed by insufficient funds." SECTION 3. That Section 17-65 "Advertising and sign painting" be amended and reordained so that said section as amended and reordained shall read as follows: "Sec. 17-65. Advertising and sign painting. Any person engaging in the business of an advertising agent and advertising the business of other persons, 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 business as a sign painter, shall pay an annual license tax under Schedule D of Section 17-59; provided, however, that the minimum annual'license tax of such person shall be $25.00." SECTION 4. That Section 17-68 "Barbershops, beauty parlors, etc." of the Code of Ordinances City of Paducah, Kentucky, be amended and reordained so that said section as amended and reordained shall read as follows: "Sec. 17-68. Barbershops, beauty parlors, etc. Any person owning, operating, or managing a barbershop, beauty parlor, or beauty school, or engaging in the business of a complexion specialist, hairdresser, manicurist, or masseur shall pay an annual license tax under Schedule D of section 17-59; provided, however, that the minimum annual license tax for a barbershop shall be $25.00 for the first two chairs and $6.25 for each additional chair, and that the minimum annual license tax for a beauty parlor, beauty school, or other place where a complexion specialist, hairdresser, manicurist, or masseuris working shall be $25.00 for the first two (2) persons and $6.25 for each additional person working in the beauty parlor, beauty school, or other such place." SECTION 5. That Section 17-80 "Credit Agencies" of the Code of Ordinances City of Paducah, Kentucky, be amended and reordained so that said section as amended and reordained shall read as follows: "Sec. 17-80. Credit agencies. Any person owning, operating or managing a credit reporting agency shall pay an annual license tax under Schedule C of section 17-59, provided, however, that the minimum annual license tax of such a person shall be $25:.00." 369 370 SECTION 6. That Section 17-89 "Incurance Companies" of the Code of Ordinances City of Paducah, Kentucky, be amended and reordained so that said section as amended and reordained shall hereafter read as -bec. 17-89. Insurance companies. (a) Time of payment of license tax when amount based on premiums. All insurance companies doing business in the city, who pay a license tax based upon the annual premiums written by such companies, shall be allowed to pay the tax imposed by the first day of May of each tax year without penalty. (b) Life and accident companies, license tax. Each life insurance company and each accident insurance company doing business in the city shall be rated and pay a license tax based upon a percentage of the premiums received by the insurance company for insurance on persons residing within the corporate limits of the city during the preceding year's business in the city as follows: If the premiums on such new business amount to less than $166.67 the license tax shall be $5.00; if the premiums on said new business are more than $166.67, three percent (3%) on such premiums shall be paid. (c) Companies other than life and accident, license tax. Each company engaged in insurance business other than life and accident in the city shall pay a license tax of three percent (3%) on the premiums received by the insurance company for insurance on persons residing or property located within the corporate limits of the city, but shall not be less than $5.00 per year. (d) Sworn statement. No license mentioned in this section shall be issued until the company applying for same has filed with the license inspector a sworn statement of the amount of premiums received by the insurance company on persons residing or property located within the corporate limits of the city during the preceding year ending December 31. The sworn statement shall be made at the home or principal office in the state or county of the company applying for the license. (e) Minimum tax. The city shall collect an annual license tax of $5.00 from any company whose tax on the percentage of premium basis is less than $5.00, and said amount shall be the amount required for an original application for a license to do business under this section in the city. 371 (f) Exemption of war risk premiums. Any premiums received by any of the insurance companies mentioned in this section by reason of the issuance of policies known as war risk insurance at the direction.of or for the benefit -of the Federal Govern- ment shall not be included in the premiums subject to tax herein. (g) Surety bond companies, license tax. Each fidelity, trust, surety, guaranty or other company or corporation engaged in furnishing bonds or security of any kind, which bonding companies are not otherwise provided for in this -Chapter;. shall pay a license tax of $50.00 for each agent having an office or doing business in the city. SECTION 7. That Section 17-98 "Newspaper and periodical distributors" of the Code of Ordinances City of Paducah, Kentucky, be amended and re - ordained so that said section as amended and reordained shall hereafter read as follows: "Sec. 17-98. Newspaper and periodical distributors. Any person engaging in the business of distributing newspapers or periodicals shall pay an annual license tax under Schedule C of section 17-59; provided, however, that the minimum annual license tax of such a person shall be $25.00. SECTION 8. That Section 17-100 "Nurseries and florists, .be amended and reordained so that said section as amended and.reordained shall hereafter read as follows "Sec. 17-100. Nurseries and florists. Any person owning, operating or managing a nursery, or growing flowers, plants or shrubbery for sale, or soliciting orders, selling, offering for sale, or delivering flowers, plants or shrubbery within the City shall pay an annual license tax under Schedule C of Section 17-59; provided, however, that the minimum annual license tax of such a person shall be $31.25. SECTION 9. That Section 17-110.1 "Soft drinks and sundries" be amended and reordained so that said section as amended and reordained shall hereafter read as follows: "Sec. 17-110.1 Soft drinks and sundries. Any person selling or offering for sale soft drinks and sundries, who does not have a license as provided for in section 17-107,'and who 372 offers no food prepared on the premises, shall pay an annual license tax under Schedule D of Section 17-59 for which the minimum license shall be $25.00. SECTION 10. That Section 17-111 "Tailors" be.amended and re - ordained so that said section as amended and reordained shall hereafter read as follows: "Sec. 17-111. Tailors. Any person owning, operating, or managing a tailor shop or making clothes to order, or taking orders for the sale of slothes or for clothes to be made shall pay an annual license tax under Schedule D of section 17-59; provided, however, that the minimum annual license tax for such person shall be $25.00. Such a license shall include the privilege of repairing and pressing clothes. SECTION 11. That Section 17-86 "Fuel peddler" of the Code of Ordinances City of Paducah, Kentucky, be, and the same is hereby repealed. SECTION 12. That Chapter 17 "Licenses" be amended and reordained by adding thereto the following new section: "Sec. 17-37. Transient peddlers, salesmen and certain contractors; prerequisite to conducting business in the city. (A) Applicability of provisions to enumerated persons. This section shall apply to transient peddlers, transient merchants, and contractors of and for the occupations and services set out hereafter: (1) Photographers (2) Appliance salesmen (3) Household furnishings salesmen (4) Magazine salesmen (5) Novelties and confections (6) Home improvements . (a) Storm windows (b) Insulation (c) Painters (d) Roofers (e) Awnings (7) Venders of service or merchandise (8) Hawkers (9) Solicitors All the above persons are included unless specifically employed by local wholesale or retail merchants. (B) Fingerprinting, registration, pictures. The above persons shall register with . h the license inspector at city hall immediately upon their arrival in the city and shall• have their pictures taken and their fingerprints made at the Paducah Police Department and shall allow sufficient time to process said registration. (C) Registration fee; disposition of moneys. The cost of registration shall be $10.00 for each registrant, which fee shall go into the general fund of the city. (D) Credential. Each registrant shall receive a card stating the name of the registrant, nature of the occupation and information of due processing by the city, and shall be used as a proper credential by the registrant only. (E) Re -registration and fee required on re-entry. In the event that any of the itinerant peddlers, salesmen and :7 contractors shall leave the city, a new registration shall be required when and if they return during a succeeding calendar year. (F) Bond. Each registrant shall post bond in the sum of $1,000.00 for damages . for misrepresentations or undelivered orders, and for any unpaid payroll taxes which might be applicable to employees of the registrant's trade or business, said bond to be in force for two (2) years. (G) License Tax. This section does not relieve any registrant from paying all applicable licenses as may be set out in this Code of Ordinances. (H) Penalty for violation of provisions. Any person, firm or corporation violating any of the terms of this section shall, upon conviction thereof, be punished by a fine not to exceed $300.00 or by imprisonment not to exceed three months, or both such fine and imprisonment. SECTION 13. That Chapter 17 "Licenses" of the Code of Ordinances City of Paducah, Kentucky, be amended by adding the following new section thereto: "Sec. 17-87-1. Garage and Rummage sales. 373 374 Any person, firm or corporation maintaining or operating a garage or rummage sale within the corporate limits of the city shall be deemed to be engaged in a business, and shall pay an annual license tax under Schedule F of Section 17-59; provided, however, that the minimum annual license tax for such person, firm or corporation, shall be $25.00; and provided further that all churches and nonprofit charitable organizations shall be exempt from purchasing a business license for such activity, but same shall be required to register with the 'city license inspector the date and location of their proposed sales." SECTION 14. That Chapter 17 "Licenses" of the Code of Ordinances City of Paducah, Kentucky, be, and the same is hereby amended and reordained by adding the following new section thereto: "Sec. 17-115.1. Vending machines. Any person owning, renting or operating, at any time during the calendar year, a vending machine for such items as soft drinks, candy, cigarettes, food, etc. shall be licensed as vending machine operators and shall pay an annual license tax of $10.00 per machine or device costing $0.10 or more to operate. The gross receipts from each licensed machine shall be exempt from any other occupational license which might be re- quired of the operator under this Article of this Chapter. It shall be unlawful to operate the machines or devices covered by this section unless the same are licensed, and unless a license stamp evidencing the payment of the license tax is fixed to such machine or device as may be directed by the city treasurer. All licenses issued under this section before July 1 of any year shall be for a period of one (1) year, and all licenses issued on or after July 1 of any year shall be issued for the remainder of the year at one-half of the annual license fee." SECTION 15. That Chapter 17 "Licenses" of the Code of Ordinances City of Paducah, Kentucky, be amended and reordained by adding the following new section thereto: "Sec. 17-139. Payment deadline extensions. Whenever in Article 3 of this Chapter a payment deadline has been established, such payment deadline shall be extended as follows: If the last day for payment falls on a Sunday, payment may be made on the following business day in the city, which in all cases shall be Monday unless that Monday is declared as a legal holiday in the city. 375 Payment shall be tendered to the city treasurer before closing time on such day, or may be tendered by mail, provided the transmittal is postmarked before midnight on the final permissible day for payment without penalty. All payments other than in cash shall be by a good and valid negotiable instrument and payable in full upon presentment to the depository upon which it is drawn." SECTION 16. Sections 1 through 14 of this ordinance amend an ordinance which was enacted on December 20, 1966. Section 15 of this ordinance amends an ordinance originally enacted on September 25, 1956 and last amended on December 20, 1966. Section 1 amends Section 9 of the aforesaid ordinance. Section 2 amends Section 80 of said ordinance. Section 3 amends Section 4 of said ordinance and was last amended by Section 1 of an ordinance dated December 19, 1969. Section 4 amends Section 43 of said ordinance and was last amended by Section 1 of an ordinance dated November 19, 1968. Section 5 amends Section 26 of said ordinance and was last amended by Section 1 of an ordinance dated December 19, 1969. Section 6 amends Section 64 of said ordinance and was last amended by Section 1 of an ordinance dated May 9, 1967. Section 7 amends Section 24 of said ordinance. Section 8 amends Section 44 of said ordinance. Section 9 amends section 17A of said ordinance and was last amended by Section 2 of an ordinance dated November 19, 1968. Section 10 amends Section 47 of said ordinance and was last amended by Section 1 of an ordinance dated December 19, 1969. Section 11 repeals Section 23 of the said ordinance adopted December 20, 1966. SECTION 17. This ordinance shall be in full force and effect from and after January 1, 1971. Mayor Passed by the Board of Commissioners November 10, 1970 Recorded by Sarah Thurman, City Clerk, November 10, 1970.