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HomeMy WebLinkAbout76-1-122831, ORDINANCE NO. 76-1-1228 AN ORDINANCE AMENDING SECTIONS 17-57; 17-65; 17-66; 17-67; 17-68; 17-69; 17-70; 17-71; 17-72; 17-73; 17-74; 17-75; 17-76; 17-77; 17-78; 17-79; 17-80; 17-81; 17-82; 17-83; 17-84; 17-85; 17-87; 17-87.1; 17-88; 17-89; 17-90; 17-91; 17-92; 17-93; 17-94; 17-95; 17-96; 17-97; 17-98; 17-99; 17-100; 17-100.1; 17-101; 17-102; 17-103; 17-104; 17-105; 17-106; 17-107; 17-108; 17-109; 17-110; 17-110.1; 17-111; 17-112; 17-113; 17-114; 17-115 AND 17-116 OF CHAPTER 17 "LICENSES" OF THE CODE OF ORDINANCES OF THE CITY OF PADUCAH , KENTUCKY BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Sections 1?-57; 17-65; 17-66; 17-67; 17-68; 17-69; 17-70; 17-71; 17-72; 17-73; 17-74; 17-75; 17-76; 17-77; 17-78; 17-79; 17-80; 17-81; 17-82; 17-83; 17-84; 17-85; 17-87; 17-87.1; 17-88; 17-89; 17-90; 17-91; 17-92; 17-93; 17-94; 17-95; 17-96; 17-97; 19-98; 17-99; 17-100; 17-100.1; 17-101; 17-102; 17-103; 17-104; 17-105; 17-106; 17-107; 17-108; 17-109; 17-110; 17-110.1; 17-111; 17-112; 17-113; 17-114; 17-115 and 17-116 of Chapter 17 "Licenses" of the Code of Ordinances of the City of Paducah, Kentucky, be amended and reordained so that said sections as amended and reordained shall hereafter read as follows: "Sec. 17-57. Generally. 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; provided , however , the maximum taxable amount of gross receipts shall be $2,500,000.00. .. _ ,r _ .. (A) The amount of tax payable under Schedule A shall be determined by multiplying the mid-point of the appropriate $25 , 000.00 bracket of gross receipts times .00045 and rounding the resulting total to the nearest twenty-five cents . (B) The amount of tax payable under Schedule B shall be determined by multiplying the mid-point of the appropriate $25 , 000.00 bracket of gross receipts times .00075 and rounding the resulting total to the nearest twenty-five cents . (C) The amount of tax payable under Schedule C shall be determined by multiplying the mid-point of the appropriate $5, 000.00 bracket of gross receipts times .0015. 32 (D) The amount of tax payable under Schedule D shall be determined by multiplying the mid-point of the appropriate $5, 000.00 bracket of gross receipts times .003. (E) The amount of tax payable under Schedule E shall be determined by multiplying the mid-point of the appropriate $5,000.00 bracket of gross receipts times .0045. (F) The amount of tax payable under Schedule F shall be determined by multiplying the mid-point of the appropriate $5, 000.00 bracket of gross receipts times .006. The city treasurer shall prepare a schedule for tax due to be made a part of the annual application for license to be furnished to each taxpayer under this article , and said schedule shall provide the appropriate amount of tax payable for each bracket under Schedules A and B up to a maximum of $1,200,000.00 of gross receipts, and up to a maximum of $600 , 000.00 of gross receipts for Schedules C , D , E , and F . "Sec. 17-65. Advertising and sign painting. Any person engaging in the business of an advertising agent and advertising 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 17-57; provided, however, that the minimum annual license tax of such person shall be thirty dollars ($30.00) . "Sec. 17-66. Amusements and entertainment. Any person owning, operating, or managing a theater; amusement park; skating rink; baseball park; dance hall or other place where admissions are charged for dancing, excluding dances held by private clubs or civic or. veterans' organizations; show or exhibition on a boat; or any other kind of place of amusement or entertainment , shall pay an annual license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such a person shall be one hundred fifty dollars ($150.00) on each theater, opera house, arena, dance hall or other place where admissions are charged for dancing, except as noted in this section; provided , further , that the minimum annual license tax of a billiard or poolroom or bowling alley shall be fifteen dollars ($15.00) for each billiard or pool table and fifteen dollars ($15.00) for each bowling alley. A minimum license tax of thirty dollars ($30.00) per day shall be paid in advance for any concert , lecture , exhibition , museum , show , performance , or other amusement or entertainment not held in or on premises licensed under this section and not covered by other sections of this article, for which credit shall be allowed 33 against the license tax due under Schedule 'D of section 17-57. "Sec . i7-67 . Automobile dealers . Anyperson selling or offering for sale at retail new. or used automobiles or trucks shall pay an annual license tax:under Schedule B of Section 17-57; provided, however, that the minimum annual license tax of such a person shall be one hundred fifty dollars ($150.00) ; and:provided "further that the payment of such a license tax shall also permit the taxpayer to sell motor vehicle accessories and supplies and to do repair work on motor vehicles . "See'. 1'7-68. 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,..:hairdresser, 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 barber"shop shall be thirty dollars ($30.00) 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 -dollars ($30:00) for the first two (2) persons and -seven dollars andfifty cents ($7:50) for each additional person working in the beauty parlor , 'beauty school, or other such pierce . - - - ~' Sec . 17-69', Boarding and. rooming houses . Anyperson owning; operating or managing a boardinghouse or rooming house shall pay an annual license tax'"under Schedule C of section. 17-57. Serving meals to an average of five (5) or more persons. or having "more than three (3) .rooms :offered for rent shall constitute doing business'as a boardinghouse or. grooming House respectively, within the meaning ofthis section: `The minimum license tax of such person shall be thirty- seven dollars and fifty cents ($3-7:50) ,'Sec : 17-70 . Bondsmen . ~ _ _ ... .:. . •- ~ • Any person who, for ~cornpensation; shall become.or furnish` surety or bail for any person or persons charged with the violation of any law ; -ordinance or• •regulation , shall pay an annual license tax under Schedule F-of section.17-57; .provided , however , that ere minimum ,license tax of four hundred" and fifty dollars {$450.00)' shall be paid for which-credit shall be allowed against the arnount of license tax due under such schedule. If the license is purchased for a firm the. minimum license tax of-four: hundred and fifty dollars ($450,.00) shall-be paid-for the first name appearing on-the license; and an additional one hundred and fifty dollars ($150.OU) for each other member of the firm shall be paid . Each applrcant for a license under this •section shall-deposit the sum"of twenty-five 34 hundred dollars ($2,500.007 in cash with the city treasurer to indemnify the city against loss by reason of any bond forfeiture, judgment, or judgments rendered against him, and shall also furnish the city treasurer with a financial statement showing a minimum net worth of ten thousand dollars ($10, 000.00}° and the treasurer shall not issue any license under this, section until such deposit is made and financial statement"furnished, and until all of the provisions of chapter 6 of this Code have been complied with . r: ''Sec. 17-7°l. Brokers: (a) Any person, commonly known as or called a broken, who, for the account of any other person, buys, sells, offers for sale, procures, solicits,. receives, delivers, disposes of, deals in, rents,. leases, or collects rentals, or real estate, money, insurance, credits; commercial paper>,: commodity futures; bonds..; ~n:otes, securities, stocks, monetary metals , lumber , merchandise , or any other thing, article or property of value , except tobacco,- shall pay an annual license tax under Schedule E of section 17-57; provided, however, -that the minimum annual license. tax of such a person shall be seventy-five dollars ($75.007. The gross receipts of 'such brokers are limited to aril shall include only gross commissions received, the gross trading profit on transactions involving buying and selling, and the gross interest income on marginal 'accounts . Amounts received by brokers as proceeds from"the sale of real estate- shall not be gross receipts within the meaning of this article , but commissions paid real estate brokers on sales, leases or on collections' of rents , or for the procurement of loans shall be gross receipts within the. meaning of this article . (b)~ Any person buying, selling, buying or selling for others on commission, exporting, rehandling., or otherwise dealing in tobacco shall pay an annual license tax of one- hundred twelve dollars and fifty cents ($112:50)! . ''~S~ec .=' 17-72 . Building and loan associations . Any person doing business as a building and loan association or company shall pay an annual license tax under Schedule C of" section 17=57; provided, however, that the minimum annual license tax for such business shall be seventy-five dollars ($75.00) . The term "gross receipts" of such associations or companies shall mean their gross receipts from interest, fines.,-share purchases, and initiation and transfer fees. Sec . 17-73. Building material dealers.. Any person selling'or offering for sale at retail gravel, sand, cement, lime, lumber , bricks , concrete or cinder blocks , cement bricks ; products of a planning mill , or any other building supplies or materials , shall pay an annual license tax under Schedule C of section 17-57; provided, however, that'the minimum annual license tax of such. person shall be seventy-five dollars ($75.00) : " An annual license tax of 'seventy- five dollars ($75.00 per vehicle for the first five (5) vehicles shall be paid for the privilege 35 of unloading or making deliveries within the city of anything mentioned in this section, for which credit shall be allowed against the license tax due under Schedule C of section 17-57 and the minimum annual license tax of seventy-five dollars ($75.00) . A license emblem or insignia to be furnished by the city treasurer shall be displayed on each vehicle in such manner as may be prescribed by the city treasurer . "Sec. 17-74. Building trades. Any person working independently and not employed by a licensed contractor or builder, who erects, constructs, alters, wrecks, razes, moves, paints, improves or repairs any building or structure or part thereof , either on the interior or exterior or both, or who engages in any kind of construction or building project, and is paid on an hourly, daily, or other time period basis, or on a piecework basis, or on any other basis except a flat sum or commission basis under contract, shall pay a license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such person shall be thirty-seven dollars and fifty cents ($37.50) . No person to be licensed for the building trade of electrician or any other trade for which a license for quali- fication is otherwise required by the City of Paducah or Commonwealth of Kentucky, shall be issued an occupational license until the applicant has displayed to the city treasurer or business license inspector a valid license or certificate indicating that the tradesman is qualified to perform the type work for which the license is sought. All building trades licenses shall indicate on the license the type trades for which the license is issued . "Sec . 17-75 . Circuses . Any person owning, operating or managing a circus exhibiting within the city shall pay a license tax under Schedule F of section 17-57, except that there shall be paid in advance the sum of seventy-five dollars ($75.00) for each day of operation, and the sum of thirty-seven dollars and fifty cents ($37.50) for each day a sideshow making a separate admission charge is operated, for all of which credit shall be allowed against the amount of license tax under Schedule F . If a circus exhibiting outside the city unloads any of its animals, paraphernalia, equipment or supplies within the city, an unloading license tax of two hundred and twenty- five dollars ($225.00) shall be paid, which shall include the privilege of holding one parade , but no circus shall be permitted to load or unload upon the city streets or to conduct a parade thereon until the owner , agent , manager or proprietor of such circus shall have executed to the city an indemnifying bond, with surety approved by the mayor, and under which bond such circus owner , agent , manager or proprietor shall agree to indemnify the city against any and all damage to its streets, or any other damage which 36 might result on account of the loading and unloading of circus animals, paraphernalia and equipment , or as a result of conducting a parade on the streets of the city . In no event shall a license be issued to any circus owner, agent, manager or proprietor for unloading and loading or for conducting a parade within the city until the consent of the mayor has been obtained . "Sec . 17-76 . Coal haulers . Any person engaged in business as a coal hauler shall pay an annual license . _ ... tax under Schedule D of section 17-57; provided, however, that a minimum license tax of seventy-five dollars ($75.00) per vehicle shall be paid, for which credit shall be ;~ - -, .. _ allowed against the license tax under Schedule D . The city treasurer shall furnish insignia which shall be displayed on each vehicle in such manner as shall be prescribed by the city treasurer . The term "coal hauler" , for purposes of this section , is defined to mean any person who purchases coal from a dealer or supplier of coal not licensed under this article, hauls it in a truck, wagon or other vehicle, and sells and delivers such coal to retail customers within the city. "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 thirty dollars ($30.00) . "Sec . 17-78 . Commission merchants . Any person engaging in business as a commission merchant 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 thirty dollars ($30.00) . 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 or 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 37 or~ difference between the 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 (5•a) of the cost of the goads,- 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 costthereof , 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 sale price , as herein specified,- shall be the- gross receipts of any such dealer in goods , wares and merchandise . "Sec. 17-79. Contractors and builders: -(a) Any person engaging- in the'bu~siness of a contractor or- builder` shall pay an annual license tax under Schedule D of section 17-57 on all money, credits; and ,the value of property .rof any kind received from contracts entered into for work or materials in the city or from- the sale of buildings constructed by -such person; provided , however , that the minimum annual license tax of- such a person shall be one. hundred and fifty dollars ($150.00) . The- terms- "contractor" and "builr~er" , as used.in this section;mean any person who does any work,. or who assumes authority or control; or who supervises, manages, coordinates-or directs the work of `others, whether he-is paid for his work or the work of 'others. by a flat sum or on: a commission- basis. under contract; in the erection; construction, alt~e-ration, wrecking-, razing, moving, painting,:improvement; or repair of any building, structure or construction project of any -character or nature , or any part thereof , or who is delegated by theowner .to'do so, but these terms'do not include employees of licensed contractors or builders. ~°. " (b) 'The. award of a-corrtract, bidding or soiicitatiori for-any of thetypes of work mentioned in this section within the city shall be deemed to be doing business in the city within the meaning of this article. ~~~ ~ ~ _ (c~) The building inspector ~of' the city shall not-: is ue a permit for the :erection , construction, alteration; wrecking, razing; moving`; ~pairiting,. improvement or repair o a building, or a permit for any-other operation for-which a permit is required to"-a `contractor who has not paid the >icense tax- prescribed by this- section; ~ nor ~ shall any officer , agent or employee of-the~city execute any contract with.~or purchase any material from a- contractor or vendor who has not paid the license. tax prescribed by. this section .: The building inspector shall not issue any permit without first securing"an affidavit of the cost from the contractor or builder , and this affidavit or a copy.of ~it shall be made available 38 by the' building inspector to the city treasurer. General .contractors. shall be required to give to the building inspector a list of all sub-contractors and the amount of their gross contracts when they are issued. a building permit. for a job, and. a copy of the list shall be furnished to the city treasurer . In the event a1T sub-contractors and the amounts of their contracts have. not been determined at the time the building permit is first issued , it shall be_the duty of the general contractor to furnish such information immediately as it becomes available . (d) The term "gross receipts" with respect to contractors and builders shall mean the gross amount of money; credits, `or property of any kind from contracts entered into for' work. in the city or for work done and materials furnished in connection with construction work within the city, which is performed under the direction or control of the contractor or builder under #Yis section, and the amount received from the sale of buildings owned by contractors or'buildersafter the same have been constructed by them . (e) Any person engaging in`the business of a contractor or builder under this section, who was not licensed as such fore the preceding calendar year, shall pay a tentative license fee based upon the total amount of contracts held by hiin, and shall -furnish detailed information to the city treasurer as to such amount . `On or before March 15 of the. following year , the licensee shall furnish information to 'the treasurer as to the exact amount of his gross business r'e'ceipts for the preceding year, and''the final license fee for such preceding year shall be based on such amount under Schedule D of section 17-57, if such'final license fee is~less than the tentative license fee, the excess amount shall be refunded to the licensee ,. but if it is more than the tentative fee , the licensee shall pay the excess amount on°or before March 15. Before issuing such tentative license, the city treasurer may, in his discretion,,require the applicant to execute bond to the city with good and sufficient surety to the effect that the final license fee will be paid in fuil'. (f) No license under this section shall be required of a person, firm or corporation doing business in the City of`Paducah under another form of business for which a license has been is=sued, if the person, firm 'or corporation is contracting and building an irnproveinent, repair or addition to its own business property, is using its own employees 'for `performing- the work ; from which employees city payroll tax is withheld , and the amount of any complete improvement, repair or addition does not exceed the gross sum of $25 ,:000 :~00 annually . (g) The term "annually" shallmean a-period of one year from the date the work is first begun . 39 (h) No property owner shall be required to purchase a contractors' and builders' license who does not contract for work on his own property in excess of one (1) job annually , and when the annual total gross sum to be expended on the improvement does not exceed $7,500.00. Such owner shall be required to withhold city payroll tax on any employees who do not have a building trades license . (i) Nothing in the foregoing exceptions shall eliminate any requirement of obtaining permits or having inspections . All contractors' and builders' licenses shall state the type of work to be performed whether general or specific, and if specific the exact type , and any contractor or builder applying for a license to perform work in any trade for which licenses or certificates of qualification are required by the City of Paducah or the Commonwealth of Kentucky, such as electrical or plumbing, shall display to the city treasurer or business license inspector a valid license or a certificate of qualification before being issued any occupational license under this section . "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 thirty dollars <$30.00) . "Sec. 17-81. Express, transfer, trucking, grain elevator, storage houses and warehouses. Any person engaging in an express, transfer or trucking business, and any person engaging in the business of a grain elevator, storage house or warehouse shall pay an annual license tax under Schedule D of 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 fifty 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 express, transfer or trucking business shall be twenty-two dollars and fifty cents ($22.50) per vehicle of two (2) tons' capacity or less, and thirty-seven dollars and fifty cents ($37.50) per vehicle of more than two (2) tons' .. .. tj capacity . An emblem or insignia to be furnished by the city treasurer shall be displayed on each licensed vehicle in a manner to be prescribed by the city treasurer . "Sec. 17-82. Filling stations and motor vehicle repair shops. (a) Any person selling or offering for sale at retail gasoline, oil and grease for use in motor vehicles 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 seventy- five dollars ($75.00) on the first gasoline pump and seven dollars and fifty cents ($7.50) 40 on each additional pump or each hose and meter connected thereto or being a part thereof; „ , , £. provided further, that the payment of such license tax shall include the privilege of selling motor vehicle accessories and supplies, merchandise normally sold at a filling station, such a candy, soft drinks and cigarettes, for the comfort of customers who purchase gasoline and oil , and doing repair work on motor vehicles . (b) Any person owning, operating, or managing a business of doing repair work on motor vehicles shall pay an annual license tax under Schedule C of section 17-57; provided, however, that the minimum annual license tax of such person shall be thirty- seven dollars and fifty cents ($37.50) , provided further, that the payment of such a license tax shall include the privilege of selling motor vehicle accessories and supplies. "Sec. 17-83. Finance and loan companies. Any person engaging in the business of buying or discounting notes and commercial paper , or making loans , or advancing money for the purchase of any kind of property, shall pay an annual license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such a person shall be two hundred twenty-five dollars ($225.00) . "Sec. 17-84. Foundries, machine shops, tin shops, sheet iron or metal work and blacksmiths . Any person owning, operating or managing a foundry, machine shop, or tin shop, or engaging in the business of a blacksmith, or doing sheet iron or metal work shall pay an annual license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such person shall be thirty-seven dollars and fifty cents ($37.50). "Sec. 17-85. Fuel dealers. Any person selling, offering for sale, or delivering coal, gas, oil, or other fuel for-fuel purposes to retail customers, who possesses unloading, storage, delivery, sales or service facilities, and maintains an office accessible to the public at which fuel may be ordered, shall pay an annual license tax under Schedule B of section 17-57; provided, however, that the minimum annual license tax of such a person shall be seventy- five dollars ($75.00) . "Sec. 17-87. Funeral director, undertaker, mortician or embalmer. Any person engaging in the business of a funeral director, undertaker, mortician or embalmer shall pay an annual license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such a person shall be seventy- five dollars ($75.00) . 41 "Sec. 17-81.1. Garage and rummage sales. Any person, firm or corporation maintaining or operating garage or rummage sales within the corporate limits of the city shad be "deemed to be engaged in a business, and shall 'pay an annual license fax under Schedule F,of section 17-57; provided, however, that the minimum annual license tax for' such person, firm or corporation, shall be thirty dollars ($30.00); and further provided that all churches and non-profit charitable organizations shall be exempt frompurchasing a business license for such activity, and no person shall be deemed to be engaged in business nor required'to purchase a business license for one (1) garage or rummage sale 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 . "Sec. 17-88. Hotels, motels and tourist cabins. Any person owning, holding; operating or managing a hotel, motel, or tourist cabins 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 one hundred fifty dollars _, ,~ ($150.00); and' provided further that if such a person operafes a restaurant~or`serves food and non-alcoholic drinks, the same license tax required for restaurants under ., section 17-107 shall be paid on the amount of gross receipts'"from such business . "Sec . 17-89 . Insurance companies (a) Time of payment of license tax when amount based on premiums . All insurance companies doing business in the city, who pay a license tax based upon the annual premiums written by such companies," sYiall be allowed to pay the tax imposed by the first day of May of each tax year v~ithout penalty . (b) Life and accident companies., license tax. Each life insurance company and-each accident''insurance company doing business in 'the city shall be rated and pay a license tax based upon a percentage of the premiums received by'the insurance company for insurance "on persons residing within the corporate limits of the city during the' preceding year'`s business in the city as follows: If the premiums on such new business amount to less than $166'.67 the license tax shall be $6.00; if the premiums on said new' business are more than $166.67, three percent (3 a) on such`premiums shall be paid. (c) Companies other 'than life and accident, license tax. Each company engaged in insurance business other than Tife and accident in the city shall pay a license tax of three percent (3%) on the premiums received by the insurance company for insurance on persons residing or property Iocateci within the 42 corporate limits of the city, but shall not.. be less than $6.00 per year . (d) Sworn statement°. No license mentioned in this section shall be issued until the company applying for same has filed with the license inspector a sworn statement of the amount of premiums received by the insurance company on persons residing or property located within the corporate limits of the city during -the- preceding year ending December 31. The sworn statement shall be made at the home or principal office in the state or county of the company applying for the license . (e) Minimum tax. The city shall collect an annual license tax of $6.00 from any company whose tax on the-percentage of premiums basis is less than $6.00, and said amount shall be the amount required for an original application for a license to do business under this section in the city . (f) Exemption of war risk. premiums . Any premiums received by any of the insurance companies mentioned in this section- by reason of the issuance of policies: known as war risk insurance at the direction of or for the benefit of the: federal government shall not be included in the premiums subject to tax herein . (g) Surety: bond companies , license tax . Each fidelity, trust, surety, guaranty or other company or corporation engaged in furnishing bonds or security of any kind, which bonding companies are not otherwise provided for- in this chapter, shall pay a license tax of $60.OU for each agent having an office or doing business in the city . "See . 17-90. Itinerant merchants . (a) Any person engaging in or transacting any temporary or transient business in the city, for the -sale of any goods , wares , or merchandise , and who , for the purpose of carrying on such business , sh-all hire , lease , use- or :occupy any building or structure , motor vehicle , tent , car , boat , or public room , or any part thereof , including rooms in hotels, lodging houses, or in any street, alley, or other public place, or elsewhere, for a period of less than one {1) year for the exhibition of or sale of such goods, wares, or merchandise shall be deemed an "itinerant merchant" and shall pay a license tax.. under Schedule F of section 17-57; provided, however that a license tax of one hundred fifty dollars ($150.00). shall be paid in advance, which shall be in addition to the amount of license tax due-under Schedule F of section 17=57. (b) Every person who has. not been licensed for at least a~year to sell or offer for sale any goods , wares , or merchandise within the city shall file with the city treasurer 43 an affidavit from the owner of the building, `structure, or. place to be used by such 'applicant, showing for what period of time. the property to be used by such applicant has been hired or leased by him., and norlicense sha.li be` issued untii such` affidavit. is filed with the city treasurer. But the city~treasnrer may issua a regular mercharit!s license to any such applicant upon the giving of a bond-°or security, in lieu of the aforementioned affidavit, in such amount as will equal the tax required under this section for a period of one year . Such bond or surety shall provide that such °amount shall be-paid to the city treasurer in the event and at any time during such year , that the city treasurer "shall determine on a basis of evidence that it was the applicant's intention to engage in or transact a transient business in the city : (c) No person shall be exempt from the payment of a license tax under this section by reason of associating temporarily with any local merchant , dealer , or trader , or by reason of conducting such temporary or transient business°in connection with, or as a part of , the buSness in the name of any `local merchant , dealer , or trader . (d) The provisions of this section shall not apply to the sale, at auction, of any goods , wares or merchandise , when being sold at the residence of a housekeeper desiring to dispose of ::same; nor to sales made to dealers by commercial travelers or selling agents , or regularly established merchants or manufacturers selling to the trade by samples , for future delivery from their established place of business, nor to the sale of any goods, wares or merchandise by an assignee , trustee , executor , fiduciary , officer in bankruptcy , or other officer appointed by any court . (e) No license shall be issued to any person under this section who has not first registered with the chief of the Paducah Police Department . "Sec . 17-91. Laundries and cleaners . Any person owning, operating or managing a business of cleaning, laundering, dyeing, renovating, pressing, blocking or storing hats, clothes, carpets, rugs, draperies, or fabrics or materials used for the furnishing or decorating of interiors of homes or places of business 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 seventy-five dollars ($75.00). ,_. - -„ , ,. , "Sec. 17-92. Linen, towel or uniform supply service. Any person engaging in the business of a linen, towel or uniform supply service shall pay an annual license tax under Schedule D of section 17-57; provided, however, that the minimum annual license tax of such a person shall be three hundred dollars ($300.00) . 44 "Sec . 17-93 . Livestock: dealers Any person buying, offering to buy, selling, or offering for sale; cattle, sheep, ` '~ hog°s, or'other~lves~tock shall-gay an annual license tax~under Schedule B of section 17-57; - provided, however, that the minimum annual license~tax of such a person shall be thirty- -seven dollars and fifty cents ($37:-50; and provided further that this section shall not apply to farmers . !'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 licensee tax is due: Number of :Employees License Tax Over ~ Not Over 0 10 37.5U 10 20 75.OU 20 30 112.50 30 40 150.00 40 50 187.50 50 60 225.00 6U - 70 262.50 70 and over 300.00 (b) A manufacturer selling at retail from a place of business within the city shall also pay a license tax measured by such sales under the schedules set out in section 17-57 for the type of business engaged in by such manufacturer. "Sec. 17-95. Milk dealers. Any person selling, offering for sale, or delivering milk to retail customers shall pay an annual license tax under Schedule A of section 17-57; provided, however, that the minimum annual license tax of any such person shall be thirty-seven dollars and fifty cents ($37.50) . "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 or more than 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 dollars ($30.00. A license for an automobile dealer or filling station as provided in sections 17-67 and 17-82 shall include 45 the privilege of renting space for the'parkng or` storage- of automobiles, trucks or other motor vehicles . "Sec. 17=97. Music machines, pinball machines and other amusement machines or devices . Any person owning, renting or operating, at any time during the calendar year, a music macliurie ; pinball machine , or any other kind of an amusement machine or device not enumerated ri or covered by other sections of this" article, shall' be licensed as amusement machine"operators 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: Twelve dollars ($12.00) 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 licensee 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 . P;11 licenses issued under this section before ~Tuly 1 of any year shall be for a period of one (1) year, and all licenses issued `on or' after July 1 of ariyyear shall be issued for the remainder of the year at one-half of the annual license fee . "Sec. 17-98. Newspaper and periodical distributors. Any person engaging in the business of distributing newspapers or .. ' periodicals' shall pay ari annual license tax=under Schedule C of section 17""=97;~ provided, -however, that the minimum annual license' tax of such a person shall be'thirty dollars ($30.00):: .- -. "Sec. 17-99. 1Vewspaper publishers, job printers and book binders`. Any person publishing's n°ewspaper or engaging in the business of job printing and/or book binding shall pay an~ annual license tax under Schedule C of section 17=57;' provided, however, that the rriinirnam annual license tax for a dailynewspaper shall be two hundred twenty-five dollars {$225:00) that the minimum annual license tax for a person publishing a weekly newspap`er' and doing job printing'shall be sixty dollars `(°$60.00) and thati the minimum annual license tax of a person doing j`ob printing and/or book binding _~ shall be sixty `dollar` s x$60: 00) . "Sec. 17-100. Nurseries and florist. - 'Any person owning operating or m`anagin"g a nursery, or growing flowers, plants' or shrubbery for sale, orsoliciting orders, selling, offerng'for sale', or delivering fl"ower`s; plants or shrubbery within the' city shall pay an annual license tax under Schedule C of section 17-57; provided, however, that the minimum arinual'license tax of such a person shall be thirty-seven dollars and fifty cents ($37:50) . 46 "Sec. 17-100.1. Nursing homes and rest homes. Any person owning ar operating or managing a nursing home or rest home shall pay an annual license tax under Schedule C of section 17-57; provided, however, the minimum license tax of such person shall be thirty-seven dollars and fifty cents ($37.50) . "Sec. 17-101. Pawnbrokers. -Any person commonly known as or called a pawnbroker who engages in the business of receiving, by way of pledge, pawn, or exchange, any goods, wares or merchandise or any personal property of any kind, as security for the repayment of money loaned thereon, shall pay an annual license-tax under Schedule D of section 17-57; provided, however , that the minimum annual license tax of such a person shall be two hundred twenty-five dollars ($225.00) . "Sec. 17-102. Peddlers., distributors, solicitors, and pickup and delivery se: (a) Except as otherwise provided in this article, any person peddling goods, wares, merchandise, products, articles, items, things, or personal property of any kind; or distributing handbills, posters, samples, or other advertising matter for commercial advertising purposes; or canvassing or soliciting and selling or taking orders for the sale of goods , wares , merchandise , products , articles , items , things , or personal property of any kind where -such sales are. made conditionally , or orders are accepted conditionally , or delivery is to be made later , or the title is retained by the. seller in order to secure the payment of the purchase-money; or soliciting trade or business for any type of work, service, processing or production not covered by other provisions of this article; or picking up or delivering goods , wares , merchandise , products , articles , items , things or, personal property of any kind, if suchservice is not covered by other provisions of this article; -shall pay an annual license tax under Schedule F of section 17-57; provided , however , that .such a person going on foot shall pay in advance a minimum license tax of thirty-seven dollars and fifty cents ($37.50) , and that such a-person using a motor vehicle shall pay in advance a minimum license tax of one hued-red twenty dollars {$120...00:) , and such minimum-license taxes shall not be prorated for parts of a-calendar year . A credit shall b~e -allowed for such minimum license taxes against the amounts of license taxes due under Schedule F of section 17-57. This section shall not apply to employees of a business licensed under this article . (b) The term "peddling" , as used in this section, -shall mean and include selling or offering for sale at retail any goods, wares, merchandise, products, articles, items, things or 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 three hundred (300) feet of the city market house . A peddler's license shall authorize only one person to conduct a peddling 47 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 required to do so by a police officer or other employee of the city . A peddler's license shall not be transferable . "Sec 17-103. Personal property lessors. ~, Any person owning or holding title to personal property and engaging in the business of leasing such property to other persons shall pay an annual license tax under Schedule D of section 17-57; provided., however, that the minimum annual license tax of such _.. ~ _ ,. person shall be one hundred twenty dollars ($120.00) . Gross rentals received from such personal property shall be gross receipts within the meaning of this article . "Sec . 17-104. Personal services generally . Any person engaging in the business of furnishing or rendering personal services not enumerated in or covered by other sections of this article shall pay an annual license tax under Schedule E of section 17-57; provided, however, the minimum license tax of any such person shall be thirty-seven dollars and fifty cents ($37.50) . There is excepted from this section any person engaging in the business of furnishing or rendering computer services and information, which person shall pay an annual license tax under Schedule D of section 17-57; provided, however, the minimum license tax of any such person shall be thirty-seven dollars and fifty cents ($37.50) . "Sec. 17-105. Photographers. ., r- Any person owning, operating or managing a studio or picture gallery shall pay an annual license tax under Schedule D of section 17-57; provided, however, the minimum annual license tax of any such person shall be one hundred twenty dollars ($120.00) , and such minimum annual license tax shall not be prorated for any portion of the calendar year . Any person licensed under this section shall have the privilege of soliciting orders for taking pictures without the payment of any license fee for such privilege . "Sec. 17-106. Professions. Any individual practicing any of the following professions or engaging in any of the following businesses or callings shall pay an annual license tax under Schedule E of section 17-57: Accountant , architect , attorney-at-law , chiropractor , chiropodist , chirosurgeon, civil engineer, dentist, detective, electrical engineer, exodontist, insurance adjuster, magnetic healer, masseur, oculist, optician, optometrist, osteopath, pension agent, peridontist, physician, practical chemist, surgeon, surveyor, title guarantor, title abstractor, veterinarian, or any other profession or calling for which a certificate or license is required before a person can enter such a profession or calling. The minimum license 48 tax of each such individual shall be seventy-five dollars ($75.00) , and a firm composed of two (2) or more individuals shall be given credit against its license tax based on gross receipts for the combined minimum license taxes paid by its members . "Sec. 17-107. Restaurants, grocery stores and other food establishments. (a) Any person owning, operating or managing a restaurant, cafeteria, tearoom , lunchroom , lunch stand , or other place of business where food is served in the form of meals, sandwiches or other prepared form, 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 thirty-seven dollars and fifty cents ($37.50) . (b) Any person selling or offering for sale at retail groceries, bakery products, fruits, meats, poultry, fish, butter, eggs, vegetables or other produce shall pay an annual license tax in an amount equal to .112 0 of his gross receipts during the preceding fiscal year; provided , however , that the minimum annual license tax of such a person shall be thirty-seven dollars and fifty cents ($37.50) . "Sec . 17-108. Retail merchants generally . Any person engaging in the business of selling, at retail, any kind of goods, wares, merchandise, products, articles, items, things or other personal property not enumerated in or covered by other sections of this article , such as drugs , books , dry goods , electric light fixtures and supplies, furniture, hardware, jewelry, millinery, paint, shoes, wallpaper , tents , awnings , furniture repairs , installation of furniture and furnishings , radios, pianos, other musical instruments, musical supplies and office equipment, shall pay an annual license tax under Schedule D of section 17-57; provided, however, the minimum license tax of any such person shall be seventy-five dollars ($75.00) . "Sec. 17-109. Scrap material or secondhand dealers. Any person buying or selling scrap material or secondhand articles or property , such as rags, jewelry, scrap iron, copper, zinc, bones, hides, feathers, furs, wool, tin, paper , or anything having any salvage value shall pay an annual license tax under Schedule B of section 17-57; provided, however, that the minimum annual license tax of such a person shall be one hundred fifty dollars ($150.00) . "Sec. 17-110. Shoe repairers. Any person engaging in the business of repairing shoes shall pay an annual license tax under Schedule C of section 17-57; provided, however, that the minimum annual license tax of such person shall be thirty-seven dollars and fifty cents ($37.50) . "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 49 premises, shall pay an annual license tax under Schedule D of section 17-57 for which the minimum license shall be thirty dollars ($30.00) . - "Sec . 17-111. Tailors . 'Any person owning, operating, or managing a tailor shop , or making clothes to order, or takingorders for the sale of clothes or for clothes to be made shall pay an annual license tax under Schedule D of Section 17-57; prodded, however,'that the minimum annual license tax for such person shall be thirty dollars ($30.00) . Such a license shall include the privilege of repairing and pressing clothes . "Sec .~ 17-112. Taxicabs . Any person owning,° operating or managing a business of providing motor vehicles for the conveyance of persons for hire , from place to place , and furnishing a driver or chauffeur"for each such motor vehicles, shall pay an annual license tax under Schedule D of section 17-57;` provided; ~however~, that a minimum annual license tax of fhirty-seven dollars and fifty cents ($37`.50) for the first motor vehicle and twenty=two dollars and fifty .cents ($22.50) for each additional motor vehicle shall be paid to the city before any motor vehicle is used for such purpose , for which credit shall be' allowed against the amount of license tax under Schedule D . The city treasurershall furnish an emblem or insignia for each motor vehicle so' licensed, which shall bedisplayed on the"veh-cie° ri such a manner as shall be prescribed by the. city treasurer ~..: _- "Sec . 17-113. Temporary mercliarits . Any person bringing into and exhibiting for sale in the city any goods, wares or merchandise , such as bankruptcy stock or° any 'other stock Hof Iike~ kind o'b#ained 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"iri the city temporarily either independently or. as an :associate with a bona fide merchant, trader , or dealer , for the purpose~-af disposing of such stock , good`s , wares,' `or merchandise , shall be deemed a "temporary merchant" and shall pay a licensee taX of thirty dollars ($30.00) per week or .seven hundred fifty dollars ~ ($~~50 : 00) peryear , for which credit shall be received against the amount found to~be due under~Schedule"F of section 17-57. "Sec . 17=114. Trading stamps; rebate stamps . -.Any personselling :or distributing what are known as trading stamps or rebate stamps shall•pay ~an~annual license tax under Schedule F° of section 17=57; provided,. however, that the minimum annual fiicense-tax of such a person hail be one hundred fifty dollars ($150: 00) ~, for which credit shall~'be allowed against the total license 'ta'x under such schedule. -The license tax imposed by+this section shall be paid'by'those who-sell, 50 distribute or furnish such stamps to any merchant or other person for issuance to customers . "Sec. 17-115. Trailer dealers. Any-person selling or offering for sale at retail..new or used trailers, house trailers, mobile: homes or any form of trailers to-be attached to motor vehicles.; shall pay an annual license tax under Schedule B of section 17-57; provided, however, that the minimum license tax.for such a person shall be one hundred fifty dollars ($15U.00); and provided further,. that the payment of such a license tax- shall also permit the taxpayer to sell trailer accessories and supplies and to do.repair work. on trailers. This section shall not authorize the. sale or offering for sale ~of any type of, motor vehicles . r'Sec, 17-116. Wholesalers. (a)~ Except as otherwise provided herein, any person selling or offering for sale at wholesale seeds, dry goods, drugs, automobile parts, soft drinks, sashes and doors, mill and boat supplies, industrial and institutional supplies and equipment., gasoline, oil, other petroleum products , or any other kind of goods , wares , merchandise, -products , articles items, things or personal property,. except food for human consumption, shall pay an annual license tax under Schedule: B of section 17-57; provided, however, the minimum annual license tax. of any ~sueh person shall be one_h'undred fifty dollars ($150.00) . (b) Except as otherwise provided herein, any person selling or offering for sale at wholesale fruits, meats, poultry, fish, butter, .eggs, vegetables, other produce, bakery products,, groceries, ice, milk, or other foods fo"r human. consumption and any person -delivering or distributing,ice, shall pay an annual license tax under Schedule A of section 17-57; provided,; however, that the minimum annual license tax. of such a person shall be one hundred fifty.~dollars ($150.00) (c) An annual license tax of one hundred twenty dollars ($120.00) per vehicle shall be paid -for the privilege of unloading within the city anything mentioned in this section or for the privilege ~of making wholesale deliveries of anything mentioned in this section within the city, for which credit shall be allowed against the minimum annual license tax of one hundred fifty dollars ($1'50..00) and any additional tax due under Schedule A or B of section 17-57; provided, however, that such license tax per vehicle shall not be paid on any number of vehicles'in excess of three (3) . Any person liable for any license tax under this section who does not have an established place of business within the city. shall pay such license tax in advance before engaging in business or unloading or delivering anything witliin the city . A license emblem or insignia shall be .furnished by the city treasurer-and shall-be displayed on each licensed vehicle in a manner to be prescribed by the city treasurer . 51 (d) Any wholesaler also selling to retail customers shall pay an additional ..license tax on such sales under the schedule of section 17-57 prescribed for the type of retail business engaged in by such wholesaler." SECTION 2 . That _if any section, ,paragraph or provision of this ordinance shall be found to be inoperative , ineffective or invalid for any cause , the deficiency or invalidity of such section, paragraph or provision, shall not affect any other section, para raph or provision hereof, it being the purpose and intent of this , . g ordinance to make each and every section, paragraph and provision hereof separable from all other sections , paragraphs and provisions . _. .SECTION 3. This ordinance shall be in full force and effect on and after January 1, 1977. _ . ~7 ~.. _Mayor Passed by the Board of Commissioners January 27, 1976, Recorded by Sarah Thurman, City.Clerk, January. 27,_,;1976.