HomeMy WebLinkAbout86-11-2943688
ORDINANCE NO. 86-11-2943
AN ORDINANCE AMENDING SECTIONS 17-17, SUB -SECTION (1) OF 17-20, 17-22, 17-50, 17-57,
17-65, 17-68, 17-77, 17-78, 17-80, 17-81, 17-83.1, 17-87.1, SUB -SECTION (a) OF 17-90.5, SUB-
SECTION (a) OF 17-94, 17-96, 17-97, SUB -SECTION (b) OF 17-102, SUB -SECTION (b) OF 17-107,
17-110.1, 17-111, AND 17-113, AND CREATING SECTION 17-113.5, 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 17-17 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. 17-17. When tax payable.
"The amount of any license tax due under this article shall be payable
at the time of filing the return required by section 17-13; provided, however,
when the amount of such license tax is in excess of Three
Hundred Dollars ($300.00) payment of one-half of such amount may be deferred until
the following August thirty-first, on which date the remaining one-half thereof
shall be due and payable."
SECTION 2. That Sub -Section (1) of Section 17-20 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. 17-20. Taxes for new taxpayers; no proration if business continues.
"(1) If entered or begun during the first six (6) months of a
calendar year, the entire minimum annual license tax shall
be paid". prorated
es}es�e�-ates�h-spa}}-�e-eess��e�e�-e-cake}e-ffiea�h-�e�-st�eh-
perpese-
SECTION 3. That Section 17-22 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. 17-22. Tax on joint receipts.
"When two (2) or move _ -persons., not co-partners, and not being in the
relation of employer and employee or master and agent, broker and agent-, or
similarly working together one with another, perform joint services or sell joint property, or
receive money or assets to which they are jointly entitled, and one of such persons shall first
receive the total sum due from such service or due on account of such sale, or the money or
assets to which such persons are jointly entitled, and shall account to and pay to the other
persons their proportionate part of such total gross receipts, the person first receiving the
joint sums or assets shall be required to account only for that portion which he shall retain,
and the other persons shall report the sums or assets received by them, respectively, upon
which the tax under this article shall be computed.
"Where one person purchases in quantity, goods, wares or merchandise
for, or on behalf of himself and some other person or persons, and receives and
,
pays for the entire quantity, and upon re -delivery to such other person or persons receives
the price of part of such merchandise redelivered to such person or persons, the amount so
received from such other person or persons is not gross receipts and no tax shall be computed
thereon."
SECTION -4. That Section 17-50 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. 17-50. Manufacturing.
"The term 'manufacturing' shall mean material having no commercial value
for its intended use before processing and has appreciable commercial value for
its intended use after processing by machinery. However, manufacturing shall not
include processing or finishing operations which do not change the general design
or form of a product. The term "manufacturing" shall not include foundaries,
machine shops or tin shops, blacksmith, or other sheet iron or metal work."
SECTION 5. That Section 17-57 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. 17-57. General.
"Annual license taxes not otherwise specifically provided for shall be
payable, over any prescribed minimum amount, according to the rates and provisions
for each schedule below based on the classification or schedule prescribed for
each taxpayer in other sections of this article. gee#epee-pewee;-lie-mea►ttffi
�e�ab�e-extette�-e€-gess-eeee€��s-sl�e��-be-$�;3A8,9AA-A8:
"(A) The amount of tax payable under Schedule A shall be determined
by multiplyingto-_42-5 OGOTGO
lraeketr-e€ gross receipts" up to $3,500,000.00 times .00045 and
rounding tlre--es�rlg---tit-a�--te--e--•=-a=__= - t-€-ire--eeas-
and multiplying all gross receipts in excess of $3,500,000.00
times .00005.
"(B) The amount of tax payable under Schedule B shall be determined
gs��-e€-�l�e-eeett8�-sp���ee��ee-€e�-�€eeese-�e-�e-€e�e�s�ee-�e-eseh-�e��s�e�-eeee�
by multiplying
the
bi-a-eleet--e€ gross
receipts up to $3,500,000.00 times .00075 and
rounding ire-- es�rl i --t-o-t-ate-- a--the---nearest - t�et�t�-€ire--eeets-
and multiplying
all gross receipts in excess of $3,500,000.00
times ._00"005.
"(C)
The amount of tax payable under Section C shall be determined
by multiplying
the -iio-i---o-f----tie---a ep L -ate --- $;;AAA -A8
braelfet---e€gross
receipts up -to $3,500,000:00 times .0015 and
multiplying all
gross receipts in excess of $3,500,000.00
times .00005.
"(D)
The amount of tax 'payable under Schedule D shall be determined
by multiplying
the —mi t --orf--- -tie---a-ppTep-r ate --- $-;AAA.00
brae4t&t- =e€ gross"
receipts up to $3,500,000.00 times .003 and
multiplying all
gross receipts in excess of $3,500,000.00
times .00005.
"(E)
The amount of tax tax payable: under Schedule E shall be determined
by multiplying
the mid palms 000-. 00
br-aek-&t--e€ gross.
receipts up to $3,500,000.00 times :0045 and
multiplying all
gross receipts in excess of $3,500,000.00
times .00005.
"(F)
The amount of tax payable under Schedule F shall be determined
by multiplyingint
--orf---the---alp-rep-r+a+e--- 4;909.00
bye -t ---e€ gross
receipts up to $3,500,000.00 times .006 and
multiplying all
gross receipts in excess of $3,500,000.00
times .00005."
TIte-elegy--�*e+,-sa��-ne�ra�e---seltr€e--err--s--tee-ale--e
gs��-e€-�l�e-eeett8�-sp���ee��ee-€e�-�€eeese-�e-�e-€e�e�s�ee-�e-eseh-�e��s�e�-eeee�
690
e; --aft -apF ate -e€--tss
payable!600
e€ geess-reeeipt-s,
SECTION 6. That Section 17-65 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. 17-65. Advertising and sign painting.
"Any person engaging in the business of an advertising agent and ad-
vertising 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 Thirty-
seven Dollars and Fifty Cents ($37.50)."
SECTION 7. That Section 17-68 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. 17-68. 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, hair-
dresser, manicurist, or masseur shall pay .an annual license tax under Schedule D
of section 17-57; provided however, that the minimum annual license tax for a
barbershop shall be tlrir--r13-a-s--{$3A:AA} Thirty-seven Dollars and Fifty Cents
($37.50). for the first two chairs and seven dollars and fifty cents (7.50) 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 masseur is working shall be Thirty-seven
Dollars and Fifty Cents ($37.50). for the first two (2) persons and seven dollars
and fifty cents for each additional person working in the beauty parlor, beauty
school, or other such place."
SECTION 8. That Section 17-77 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. 17-77. Collection agencies and business services.
"Any person engaging in the business of collecting or attempting to
collect accounts, bills, or debts for other persons, and any person engaging in
the business of providing special services for businesses, which services are not
otherwise enumerated in this chapter, including computer or statistical services,
shall pay an annual license tax under Schedule E of Section 17-57; provided
however, that the minimum annual license tax of such person shall be {th}rty-
Thirty-seven dollars and Fifty Cents ($37.50)."
SECTION 9. That Section 17-78 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. 17-78. Commission merchants.
"Any person engaged in business as a commission merchant shall pay an
691
annual license tax under Schedule E of section 17-57; provided however, that the minimum
annual license tax of such person shall beFtr�g-�e��ag-$38.-88} Thirty-seven Dollars and
Fifty Cents ($37.50). Tobacco commission merchants shall pay the annual license tax provided
in Section 17-71(b). As used in this article, the term "commission merchant" means a person
engaged in the business of buying or selling goods, wares, or merchandise consigned or
delivered to him by or for his principal for a commission as -compensation, or a person who,
for a commission, buys or sells goods, -wares, merchandise of other commodities not actually
delivered into his possession and who is commonly known as or called a commodity or
merchandise broker. The gross receipts of commission merchants shall be limited to and
include their -gross -commissions only.
"The -term 'commission merchant' shall also include, where the City
Treasurer. shall so determine, any person who deals in goods, wares and merchandise
where the spread of difference betweenthe cost of the goods, wares or merchandise
sold and the sale price is analogous to or in the nature of a commission, and does
not in any event exceed five per centum (57) of the cost of the goods, wares or
merchandise sold. Such dealer in goods, wares, or- merchandise so classified as a
commission merchant may deduct from the receipt derived from the sale of such
goods, wares or merchandise the cost thereof, such cost to be determined after
considering the inventories, both at the beginning and at -the end covered by the
return, and such inventories to be valued at cost or market, whichever is lower,
and to be in agreement with the inventories as reflected by the books of the
commission merchant. The difference between the cost of goods, sold, and the sales
price, as herein specified, shall be the gross receipts of any such dealer in
goods, wares and merchandise".
SECTION 10. That Section 17-80 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. 17-80. Credit agencies.
"Any person owning, operating or managing a credit reporting agency
shall pay an annual license tax under Schedule, ,C ,of Section 17-57; provided,
however, that the minimum annual license tax of such a person shall be kt-Itir-ty
de��ar9-$8:88} Thirty-seven Dollars and Fifty Cents ($37.50)".
SECTION 11. That Section 17-81, of the Code of Ordinance be amended and reordained
-so that said section shall hereafter read as follows:
Sec.. 17-81_ Express, transfer, trucking, grain elevator,- storage houses and
warehouses.
"Any person engaging in any express, transfer or trucking business and
any person engaging in the business of a grain elevator, storage house or- ware-
house shall pay an annual! license tax under Schedule Dof section 17-57; provided
however, that the minimum annual license tax of a person doing both express,
transfer or trucking business and a storage, or warehouse business shall be .one
hundred! twelve dollars and fiftyr cents ($112.50); that the minimum annual license
tax of a person doing only a storage or warehouse business shall be Seventy-five
Dollars ($75.00); and the minimum annual license tax of a person doing only
692
express, transfer or trucking business shall be per
----, and -+fiii t-seve
cents (W: -54) -- Thirty-seven
Dollars and Fifty Cents ($37.50) per vehicle."
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SECTION 12. That Section 17-83.1 of the Code of Ordinances of the City of Paducah,
Kentucky, be amended and reordained so that said section shall hereinafter read as follows:
Sec. 17-83.1. Flea market
"Any person engaging in the business of operating a flea market, trade
shew or any business by any other name except trade shows, which is conducted by
leasing or renting booths or space to two (2) or more individuals on a day-to-day,
week -to -week or month-to-month basis shall pay an annual license fee of fifty
cents ($0.50) per booth rented per day, or the operator must purchase a trade show
license. If the operator of the flea market secures a business license under this
section, it will not be necessary for any person running renting a booth in the
flea market to secure a separate business license unless
that person is otherwise regularly engaged in business wit4t-i-e--the--G t-Y--&f--Pftdeeeh
or has total sales wtieh€s-the-Glty-a€-Psdeeeh of Five Hundred Dollars ($500.00) or
more within a calendar year, or the person renting the booth has displayed
merchandise with a retail value of Two Thousand Five Hundred Dollars ($2,500.00)
or more, in which case that individual must secure a separate business license as
set out in other sections of the business license code.
"The minimum license fee under this section shall be Seventy-five
Dollars ($75.00). This minimum fee shall not be prorated if a license is acquired
after July lst of any calendar year.'
SECTION 13. That Section 17-87.1 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. 17-87.1. Garage and rummage sales.
"Any person, firm or corporation maintaining or operating garage or
rummage sales 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 17-57; provided however, that the minimum. annual license tax for such
person, firm or corporation, shall be Thirty-seven Dollars
and Fifty Cents ($37.50); and further provided that all churches and nonprofit
charitable organizations shall be exempt from purchasing a business license for
such activity, and no person shall be deemed to be engaged in business nor re-
quired to purchase a business license for one garage or rummage sale, not to
exceed three consecutive days in duration, per year held on the person's premises
in which the merchandise disposed of is exclusively the property of the occupant
of the premises, but all such persons and exempt organizations shall be required
to register with the City license inspector the date and location of the proposed
sale."
693
SECTION 14. That Sub -section (a) of Section 17-90.5 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. 17-90.5. Kiosks.
"Any person engaging in the business of operating a Kiosks within the
City of Paducah, shall pay a license tax in the amount of $3--08- Thirty-seven
Dollars and Fifty Cents ($37.50), for a period not to exceed ninety (90) days."
SECTION 15. That Sub -section (a) of Section 17-94 of the Code of Ordinances of the
City of Paducah, Kentucky, be amended and reordained so that said Sub -section shall hereafter
read as follows:
Sec. 17-94. Manufacturers.
"(a) Except as otherwise provided in this article, any person engaged in
the business of manufacturing shall pay an annual license tax under the following
schedule, based on the average number of employees in the calendar year next
preceding the year for which a license tax is due:
No. of Employees
Over Not Over
0 10 $ 3---59
75.00
10 20 ;L3-88
150.00
20 30
30 40
14--158
225.00
300.00
40 50 "-7:-59
375.00
50 60
90
450.00 450.00
60 70 46--150
525.00
70 and over 309..-00
600.00"
SECTION 16. That Section 17-96 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. 17-96. Motor vehicle parking or storage.
"Any person engaging exclusively in a business of renting space for the
parking or storage of automobiles, trucks or other motor vehicles shall pay an
annual license tax under Schedule E of Section 17-57; provided, however, that the
minimum annual license tax for space with a capacity of more than twenty-five (25)
automobiles shall be Thirty-seven Dollars and Fifty Cents ($37.50), and providing
further that the minimum annual license tax for any business operating under this
section shall be Thirty-seven Dollars -and Fifty Cents
($37.50) A -license for -an automobile dealer or filling station -as provided in
Sections 17-67 and 17-82 shall include the privilege of renting space for the
parking or storage of automobiles, trucks or other motor vehicles."
SECTION 17. That Section 17-97 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. 17-97. Music machines, pinball machines and other amusement machines or
devices.
"Any person owning, renting or operating, at any time during the calen-
dar year, a music machine, pinball machine, video machine or any other kind of an
amusement machine or device not enumerated in or covered by other sections of this
article shall be licensed as an amusement machine operator and shall pay an annual
license tax under Schedule F of Section 17-57, except that the minimum annual
license tax shall be as follows: Ten Dollars ($10.00) per machine or device
costing five cents ($0.05) or more to operate.
"It shall be unlawful to operate the machines or devices covered by this
section unless the same are licensed, and unless a license stamp or token
evidencing the payment of the license tax is fixed to such machine or device as
may be directed by the city treasurer."
afty -year
shall
of anyyeas-bra-1-� -fie-r-€ems--t-lte--rte -e€--the-a-r--a-vi��€-rtrf--the
SECTION 18. That Sub -Section (b) of Section 17-102, of the Code of Ordinances be
amended and reordained so that said subsection shall hereafter read as follows:
Sec. 17-102. Peddlers, distributors, solicitors, and pickup and
delivery service.
"(b) The term "peddling", as used in this section, shall mean and
includes selling or offering for sale at retail any goods, wares, merchandise,
products, articles, items, things of personal property of any kind, by a person
who goes from place to place contacting prospective customers and makes deliveries
at the same time of making sales. A peddler shall not carry on his business
within six hundred (600) feet of the city market house. A
peddler's license shall authorize only one person to conduct a peddling business,
and a person to whom such a license is issued shall not sell by agents or clerks,
but each agent or clerk shall procure a separate license. Each .peddler while
engaging in peddling shall carry his license and exhibit the same whenever re-
quired to do so by a police officer or other employee of the City. A peddler's
license shall not be transferable."
SECTION 19. That Section 17-110.1 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. 17-110.1. 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 offers no food
prepared on the premises, shall pay an annual license tax under Schedule D of
Section 17-57 for which the minimum license shall be
Thirty-seven Dollars and Fifty Cents ($37.50)".
SECTION 20. That Section 17-111 of the Code of Ordinances of the City of Paducah,
Kentucky, be amended and reordained so that said section shall hereafter read as follows:
695
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 clothes or for clothes to be
made shall pay an annual license tax under Schedule D of Section 17-57; provided,
however, that the minimum annual license tax for such person shall be fthtii!hy-
dors--$3A-88} Thirty-seven Dollars and Fifty Cents ($37.50). Such a license
shall include the privilege of repairing and pressing clothes".
SECTION 21. That Section 17-107 of the Code of Ordinances of the City of Paducah,
Kentucky, be amended and reordained so that said section shall hereafter read as follows:
Sec. 17-107. Restaurants, grocery stores and other food establishments.
"(b) Any person selling or offering for sale at retail groceries,
bakery products, fruits, meats, poultry, fish, butter, eggs, vegetables or other
similar produce shall pay an annual license tax in an amount equal to .112% of the
first two three million five hundred thousand dollars ($.2 3,500,000.00) and times
.005% in excess of three million five hundred thousand dollars ($3,500,000.00) of
his gross receipts during the preceding fiscal year; provided, however, that the
minimum annual license tax of such person shall be thirty-seven dollars and fifty
cents ($37.50)."
SECTION 22. That Section 17-113 of the Code of Ordinances of the City
of Paducah, Kentucky, be amended and reordained so that said section shall here-
after read as follows:
Sec. 17-113. Temporary merchants
"Any person bringing into and exhibiting for sale in the City any goods,
wares or merchandise, such as bankruptcy stock or any other stock of like kind
obtained at a wholesale or manufacturer's closeout sale, or any goods damaged by
smoke, fire, water, wreck or in any other manner, or any person engaging in
business in the City temporarily, either independently or as an associate with a
bona fide merchant, trader, or dealer, for the purpose of disposing of such stock,
goods, wares, or merchandise, shall be deemed a "temporary merchant" and shall pay
a license tax of Thirty-seven Dollars and Fifty Cents
($37.50) per week or seven hundred fifty dollars ($750.00) per year, for which
credit shall be received against the amount found to be due under Schedule F of
Section 17-57."
SECTION 23. That Section 17-113.5 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. 17-113.5. Trade Shows
"Any person sponsoring a trade show or any other business by any other
name which is conducted by supplying display areas to two or more persons or a
day-to-day, week -to -week or month-to-month basis, and which any one displayer
shall have property for display or sale in excess of two thousand five hundred
dollars ($2,500.00) retail value, shall pay an annual license fee of three hundred
dollars ($300.00). This license fee shall not be prorated after July 1st of each
MM
year. If the operator of the trade show secures a business license under this section, it will
not be necessary for any person operating a display area in the trade show to secure a separate
business license unless that person is otherwise regularly engaged in business within the City
of Paducah. If all of the displayers have a current City of Paducah business license as set
out in other sections of the Business License Code, the operator of the trade show will not be
required to secure a license under this section."
SECTION 24. This ordinance shall be effective January 1, 1987.
SECTION 25. This ordinance shall be read on two separate days .and will
become effective upon publication in full.
JOE VITERISI
Mayor
Introduced and by the Board of Commissioners November 11, 1986
Adopted by the Board of Commissioners November 25, 1986
Recorded by Lenita Smith, City Clerk, November 25, 1986
Published by The Paducah Sun December 1, 1986.