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ORDINANCE NO. 2006-9-7175
AN ORDINANCE AMENDING SECTION 106-183 AND
SECTION 106-186 OF THE CODE OF ORDINANCES
OF THE CITY OF PADUCAH
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. That Section 106-183, "Computation Of Tax When
Employee Works Both Within And Outside City", of Chapter 106, Taxation, of the Code
of Ordinances of the City of Paducah, Kentucky is hereby amended to read as follows:
"Sec. 106-183. Computation of tax when employee works both within and
outside city.
In cases where compensation is earned as a result of work done or services
performed both within and without outside of the city, the license fee required under this
article shall be computed by determining, upon the oath of the employer, er and, if
required by the Finance Director, upon the oath of the employee, that per—eei# a- the
amount of the compensation earned from the prop^work which was done or
performed within the city. For purposes of this computation, in the event any work is
done or performed outside of the city at the election or request of the employee and such
work could have been done or performed within the city, such work shall constitute work
performed within the cites
SECTION 2. That Sec. 106-186. "Penalty and interest for late payment",
of Chapter 106, "Taxation", of the Code of Ordinances of the City of Paducah, Kentucky,
is hereby amended to read as follows:
"106-186, Penalty and interest for late payment.
All license fees imposed by this article which remain unpaid after they
become due shall bear interest at the rate set forth i„ seetio„ 106 185(b), of one-half
percent (0.5%) for each additional month in which the license fees remain unpaid, and
any person who has failed to pay such license fees when the same became due shall also
be charged a penalty of ten percent 10% of the total amount of the unpaid license fees.
Any person or employer who fails or refuses to withhold any license fee payable under
this article, or who fails to pay such fees, after withholding the same, to the Finance
Director at the time they are due, shall beeeme liable to the city for such fees, as well as
for the aforesaid interest t e,-ee a4 the rate sot f ~*'i in seetion106 185(b and fef the
afar-esaid penalty amounts. The minimum penalty imposed against such person, employer
and/or employee shall be $1.00."
SECTION 3. If any section, paragraph or provision of this ordinance shall
be found to be in operative, ineffective or invalid for any cause, the deficiency or
invalidity of such section, paragraph or provision shall not affect any other section,
paragraph or provision hereof, it being the purpose and intent of this ordinance to make
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each and every section, paragraph and provision hereof separable from all other sections,
paragraphs and provisions.
SECTION 4. This ordinance shall be read on two separate days and will
become effective upon summary publication pursuant to KRS Chapter 424.
Mayor
ATTEST:
Ja,��av ISAvtk
Tammara S. Brock, City Clerk
Introduced by the Board of Commissioners, September 12, 2006
Adopted by the Board of Commissioners, September 12, 2006
Recorded by Tammara S. Brock, City Clerk, September 26, 2006
Published by The Paducah Sun, October 3, 2006
\ord\finance\106-183&186 Employee In & Outside City
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