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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." An -emblem 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.