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HomeMy WebLinkAbout86-2-2801507 ORDINANCE NO. 86-2-4-7� AN ORDINANCE AMENDING SECTION 17-13, LICENSES, OF THE CODE OF ORDINANCES OF THE CITY OF PADUCAH, KENTUCKY BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Section 17-13 of the Code of Ordinances of the City of Paducah, Kentucky, be amended and reordained so that said section shall hereafter read as follows: "Sec. 17-13. Application and return generally. Each person subject to the payment of a license tax under this article shall file an application and return with the city treasurer on or before the fifteenth day of Marek April in each year. Such application and return shall be filed on forms to be furnished by the city, which shall be obtained at the office of the city treasurer.' Each such application and return shall show each kind of business, profession, occupation, trade, vocation, calling or activity engaged in or services rendered; the taxpayer's gross receipts during his last fiscal year ending prior to Mareh April fifteenth of each year (the same year used by the taxpayer in making his income tax return to the Commonwealth of Kentucky), the address or addresses -of each place of business being licensed; the exact name shown or to be shown on the taxpayer's income tax return to the Commonwealth of Kentucky for the same fiscal year being reported on to the city; and such other information as may be considered necessary by the city treasurer. In order to ascertain any facts necessary to determine the amount of the license tax to be paid, the city treasurer may require an applicant to furnish such informa- tion under oath or may require the return to be verified under oath. Such return shall be signed by the owner, manager or other responsible official representing the person filing the return and the title of the person signing shall be shown. Sec. 17-13.1. If a taxpayer received an extension of time past April 15, of any - year, in which to file his State of Kentucky income tax return, he shall be granted a similar extension by the City Treasurer, provided that he: (a) Supplies a copy, to the City Treasurer, of the State extension prior to April 15 of any year; (b) Pays an estimated business license fee, which shall be adjusted upon the filing of his final return; (c) Any amount that the actual fee is over the estimated payment shall be subject to the penalties and interest provided elsewhere in this chapter." SECTION 2. This ordiriance shall be effective for tax returns filed in 1986. SECTION 3. This ordinance shall be read on two separate days and will become effective upon publication in full. JOE VITERISI Mayor Introduced by the Board of Commissioners February 11, 1986 Adopted by the Board of Commissioners February 25, 1986 Recorded by Lenita Smith, City Clerk, February 25, 1986 Published by The Paducah Sun March 3, 1986.