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ORDINANCE 2001-2- (�P3a (,�7
AN ORDINANCE AMENDING SECTION 106-75. OF
THE CODE OF ORDINANCES OF THE CITY OF
PADUCAH, KENTUCKY.
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. That Section 106-75 is hereby amended to read as follows:
l The Finance Director, with the approval of the City Manager, is
authorized to make refunds of license taxes paid under this article if satisfactory evidence
is presented that an error was made in determining the amount of a license tax, or that
incorrect data was shown on a taxpayer's return, or that a misinterpretation of the
provisions of this article resulted in the payment of a license tax in excess of the amount
properly payable. Effective January 1, 2001, an application for refund must be made no
later than December 31 of the second year following the year in which the license tax was
due. The taxpayer shall be entitled to a refund for the tax year within which the
application was made and for the two (2) tax years prior to such taxes
(a) In the event the Feftmd "o hereunder- is attfibutable solely to an
efFer- made by the City, the taxpayer- sha4l be eatit4ed to a fefu
for- the tax year- within whieh the erfof was diseever-ed by the City
OF Fe efted to the City and for- the six (6) t r- to sueh tax
§113
SECTION 2. This ordinance shall be r on separate d4Vs and will
become effective upon title and a certified summary thel of.
BILL PA ON, MA R
ATTq T:
CITYCLERK
Introduced by the Board of Commissioner /3 2,00
Adopted by the Board of Commissioners 0
Recorded by Lenita Smith, City Clerk, a!7, j,60 /
Published by The Paducah Sun
ORD\18205