HomeMy WebLinkAbout2005-8-7003461
ORDINANCE NO. 2005-8-7003
AN ORDINANCE AUTHORIZING THE DIRECTOR OF FINANCE
TO IMPLEMENT A ONE-TIME OCCUPATIONAL LICENSE FEE AMNESTY
PROGRAM, WAIVING PENALTIES AND INTEREST FOR DELINQUENT
OCCUPATIONAL LICENSE FEES OWED BY APPLICANTS TO THE
PROGRAM WHO HAVE FAILED TO FILE RETURNS AND/OR PAY
OCCUPATIONAL LICENSE FEES WHICH ARE DELINQUENT AS OF
AUGUST 31, 2005, AND WHO VOLUNTARILY FILE RETURNS AND REMIT
FULL PAYMENT OR WHO VOLUNTARILY FILED RETURNS AND
REMITTED FULL PAYMENT OF OCCUPATIONAL LICENSE FEE DUE
PRIOR TO SEPTEMBER 1, 2005, AND HAVE A LIABILITY CONSISTING
SOLELY OF PENALTY AND INTEREST REMAINING AS OF SEPTEMBER 1,
2005, SAID PROGRAM TO RUN THROUGH OCTOBER 31, 2005.
WHEREAS, The City of Paducah, Kentucky intends to enact a Tax
Amnesty program that will hopefully encourage the payment of delinquent occupational
taxes due and owing to the City and thereby increase general fund revenue required to
maintain services provided to all its citizens; and
WHEREAS, taxpayers who have not filed required returns; taxpayers who
are amending their tax liability on previously filed tax returns; taxpayers who have an
eligible tax liability and taxpayers who have an outstanding penalty and interest liability
as of August 31, 2005, shall be eligible for Amnesty; and
WHEREAS, tax amnesty allows eligible taxpayers to satisfy certain
unpaid liabilities and file delinquent returns for the occupational license fee on gross
receipts and wages without incurring any penalties or interest for occupational taxes
which are delinquent as of August 31, 2005.
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY AS
FOLLOWS:
SECTION 1 - This ordinance shall be known as and may be cited as the
"City of Paducah Occupational License Fee Amnesty Ordinance."
SECTION 2 - The Director of Finance shall develop and administer a one-
time occupational license fee amnesty program with respect to the occupational license
fee imposed by the Code of Ordinances City of Paducah, Kentucky in Chapter 106,
Articles III and IV, Sections 106-61 through and including 106-193, on gross receipts and
employee payroll withholdings, as follows:
SECTION 3 - As used in this Ordinance, unless the context requires
otherwise:
(a)
"Applicant" means any individual, business entity, trustee,
guardian, executor, administrator or fiduciary, subject to the
occupational license fee imposed by the Code of Ordinances City
of Paducah, Kentucky in Chapter 106, Articles III and IV, Sections
106-61 through and including 106-193, who applies for the
benefits of this Ordinance.
(b)
"Delinquent OLF" means any occupational license fee amount
remaining unpaid after the original due date of the return, whether
said return has been filed or not.
(c)
"Finance Department" means the Finance Department of the City
of Paducah.
(d)
"OLF" means occupational license fees imposed by the Code of
462 _-.....� ... ...,.-_
Ordinances City of Paducah, Kentucky in Chapter 106, Articles III
and IV, Sections 106-61 through and including 106-193, on gross
receipts and employee payroll withholdings.
(e) "Year" means the twelve-month accounting period used by the
applicant for purposes of calculating the OLF due on annual
returns.
SECTION 4 - Notwithstanding the provisions of any other ordinance to
the contrary, the Occupational License Fee Amnesty program shall be conducted by the
Finance Department for a limited period beginning on September 1, 2005, and
continuing through October 31, 2005. A complete application for amnesty under this
program, including any required payment, must be postmarked or received in the office
of the Finance Department on or before October 31, 2005.
Ordinance:
SECTION 5 - For any applicant who meets the requirements of this
(a) For all OLF that are delinquent as of August 31, 2005, the City of
Paducah shall not seek criminal prosecution or collect civil
penalties and interest which may be assessed under any Section of
the Code of Ordinances for the years during which OLF amnesty is
requested as provided in Section 6.
(b) Failure to pay all OLF liability shown on the applicant's amnesty
return shall invalidate any amnesty granted pursuant to this
Ordinance.
(c) This Section shall not apply to any applicant who is, by judicial
order, required to make restitution.
SECTION 6 - The provisions of this Ordinance shall apply to anyone
who, by October 31, 2005, voluntarily files returns and remits full payment of all OLF
due and payable prior to September 1, 2005, and shall also apply to those applicants who
have a liability consisting solely of penalty and interest due and payable as of September
1, 2005, that was assessed under Code of Ordinances City of Paducah, Kentucky in
Chapter 106, Articles III and IV, Sections 106-61 through and including 106-193, and
complies with the following:
(a) Files complete returns for all years for which returns have not
previously been filed; and
(b) Pays in full, the OLF due for the years for which amnesty returns
are filed; and
(c) If, upon review of the forms, the City of Paducah determines that
additional OLF is due and applicant pays the additional amount
within thirty (30) days of notification by the Finance Department.
SECTION 7 - Participation in the Paducah Occupational License Fee
Amnesty program is contingent on the applicant's prior agreement to voluntarily waive
any and all rights applicant may otherwise have under the law to protest, initiate an
administrative or judicial proceeding or claim any refund of monies paid under the
program, which shall be barred with respect to the amounts paid with the amnesty
returns.
SECTION 8 - If, following the termination of the OLF amnesty period, the
Finance Department issues a deficiency notice based upon information independent of
that shown on a return filed pursuant to Section 6, the Finance Department shall have the
authority to impose penalties and interest, and criminal and/or civil action may be
initiated when authorized by law only with respect to the difference between the amount
shown on the amnesty return and the correct amount of OLF due.
SECTION 9 - The Finance Department is hereby authorized and directed
to adopt and promulgate any and all administrative regulations, policies, rules, forms or
instructions reasonable and necessary, and take all actions necessary, to implement the
provisions of this Ordinance. The Finance Department shall advertise and publicize the
J OLF amnesty program, in order to maximize the public awareness of and participation
in the program.
SECTION 10 - This ordinance shall be null and void with respect to any
and all OLF filed with the City of Paducah Finance Department on and after midnight,
October 31, 2005.
SECTION 11 - This ordinance shall be read on two separate days and will
become effective upon summary publication pursuant to KRS Chapter 424.
ATTEST: Q
ra S. Brock City h' Clerk
Introduced by the Board of Commissioners, August 9, 2005
Adopted by the Board of Commissioners, August 23, 2005
Recorded by Tammara S. Brock, City Clerk, August 23, 2005
Published by the Paducah Sun,tj Zq, 2005
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