HomeMy WebLinkAbout2021-04-8681ORDINANCE NO. 2021-04-8681
AN ORDINANCE AUTHORIZING A GROSS RECEIPT TAX EXTENSION FOR
CALENDAR YEAR FILERS AND DECLARING AN EMERGENCY TO EXIST
WHEREAS, both the Internal Revenue Service and the Commonwealth of Kentucky
have extended the business license (based on calendar 2020 gross receipts) from April 15, 2021 to May
17, 2021; and
WHEREAS, the City of Paducah wants to help businesses combat the financial impact of
the novel coronavirus (COVID-19) by authorizing a local extension of the gross receipt tax from April
15, 2021 to May 17, 2021 for calendar year filers.
KENTUCKY:
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF PADUCAH,
SECTION 1. Authorizations. That in order to combat the financial impact of the novel
coronavirus (COVID-19) in the City of Paducah, the filing deadline of the annual Gross Receipts
License Tax (Business License Tax) as outlined in Section 106-61 through 106-160 of the Code of
Ordinances of the City of Paducah, Kentucky, is hereby extended to May 17, 2021, for calendar year
filers. The deadline of May 17, 2021, is the same time established by the Internal Revenue Service and
the Commonwealth of Kentucky. The Finance Director shall ensure the tax relief provisions set forth in
this Ordinance are effectuated. All persons to which said extension applies must file appropriate forms
and pay their gross receipts license tax by May 17, 2021, to avoid penalties and interest. Penalties and
interest will begin to accrue on any remaining unpaid balances as of May 18, 2021.
SECTION 2. Limited Applicability. That all other fees and taxes, except for those
waived in Section 1 above, shall remain in full force and effect and be due and payable on or before the
deadlines specified by the Code of Ordinance of the City of Paducah, Kentucky.
SECTION 3. Emer2encv Declared. Pursuant to KRS 83A.060, the City Commission
suspends the requirement of a second reading of this ordinance. As grounds therefor, the City
Commission does hereby declare an emergency to exist due to the need to mitigate the local economic
effects of the COVID-19 pandemic by adopting an ordinance before the deadline of April 15, 2021.
SECTION 4. Severability. The provisions of this Ordinance are declared to be
severable. If any section, phrase or provision shall for any reason be declared invalid, such declaration
shall not affect the validity of the remainder of this Ordinance.
SECTION 5. Effective Date. This ordinance shA become effective immediately upon
i
its adoption by affirmative vote of 2/3 or more of the 1 ' a ' ody. n
G rge Bray, Mayor
ATTE T:
I
mdsay Parish, 'ty Clerk
Adopted by the Board of Commissioners, April 13, 2021
Recorded by Lindsay Parish, City Clerk, April 13, 2021
Published by the Paducah Sun April 17, 2021
ord0usiness License Deadline extension - 2021