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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.