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HomeMy WebLinkAboutOrdinances Book 12, Page 82, No Ordinance Number82 REPEALED II AN ORDINANCE AMENDING SECTIONS 1 AND 4 OF API CRDINANCE g�p �"'�r`�,�1'�ENDS'I,�`� ENTITLED: "AN ORDINANCE PROVIDING FOR THE IMPOSITION OF LICENSE FEES FOR THE PRIVILEGE OF ENGAGING IN OCCUPATIONS, TRADES AND PROFESSIONS IN THE CITY OF PADUCAH, IENTUCKY, BY ALL PERSONS EMPLOYED BY OTHERS, MEASURED BY ONE -HALF OF ONE PERCENT OF THE GROSS RECEIPTS EARNED ON AND AFTER 1HE FIRST DAY OF JULY, 11 , fi. ,;L "6 i3 DEFINING TERMS; PRESCRIBING REGULATIONS AND PROVIDING FOR ME ADMINISTRATION, RAI ENFORCEMENT AND COLLECTION OF LICENSE FEES; REQUIRING 133E FILING OF RETURNS AND o SUBJECT TO SAID LICM43E FEES; V THE GIVING OF INFORMATION BY EMPLOYERS AND THOSE IMPOSING UPON MIPLOYERS UIE DUTY OF COLLECTING LICENSE FEES AT THE SOURCE; EXEMPTING CERTAIN OCCUPATIONS FROM ME PROVISIONS HEREOF; PROVIDING THAT THE LICENSE FEES SHALL BE PAD INTO THE GENERAL FUND FOR PAYMENT OF GENERAL GOVERN- MENTAL EXPENSE OF ]HE CITY; PROVIDING ME PENALTIES FOR TF.'E VIOLATION THEREOF; REPEALING ALL ORDIidANCES IN CONFLICT THEREJJITti; AND PROVIDING A SEVERABILITY CLAUSE", WHICH WAS ADOPTED BY 7HE BOARD OF COMMISSIONERS ON IAAY 31, 1950. BE IT ORDAINED BY THE BOARD OF COM1,IISSIONERS OF TEE CITY OF PADUCAH, KENTJCKY: SECTION 1. That Sections 1 and 4 of an ordinance containing the titl, quoted above, which ordinance was adopted by the Board of Commissioners on i,, -,ay 31, 1950, be, and the same are hereby amended and reordained so that said Sections as amended and reordained shall read as follows: "Section 1. Definitions: That the following words, when used in this ordinance, shall have the meaning ascribed to them, except where the contex clearly indicates or requires a different meaning— (a) eaning(a) The word "person" shall mean any natural person. ffhenever the fiord "person" is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise stall mean the partners or members thereof, an as applied to corporations shall mean the officers and directors thereof. (b) The words "trade, occupation and profession" shall mean and include the doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the City of Paducah, Kentucky, by any clerk, laborer, tradesman, manager, official or other employee, including any non-resident of the City of Paducah who is employed by any employer as defined in this section, where the relationship between the indi vidual performing the services and the person for whom such services are ren- dered is, as to those services, the legal relationship of employer and employee] including also a partner of a firm or an officer of a firm or corporation if such partner or officer receives a salary for his personal services rendered in the business of such firm or corporation, but they shall not mean or include domestic servants employed in private homes, or businesses, professions or occupations for which license fees are required to be paid under an ordinance adopted on December 23, 1947, as amended, or, except a partner of a firm or an officer of a corporation, any person who is an employer within the meaning of this section. ��. 83 (c) The words "trade, occupations and professions" shall also mean and include the holding of any kind of office or position, either by election or appoi meet, by any federal, state, county or city officer or employee where the services of such official or employee are rendered within the City of Paducah. (d) The word "employee" shall mean and include any person engaging in or following any trade, occupation or profession within the meaning of sub -section (b) of Section 1 of this ordinance. (e) The word "employer" shall mean and include any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any trade, occupation or profession in the City of Paducah within the meaning of sub -section (b) of Section 1 of this ordinance. (f) The words "grpss receipts" and "compensation" shall have the same meaning and both words shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other considerations t:aving monetary value, which a person receives from, or is entitled to receive from or be given credit for by his employer for any work done or personal services rendered in any trade, occupation, or profession, in- cluding any kind of deductions before "take home" pay is received, but the words "gross receipts" and "compensation" shall not mean or include amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his employer. The words "gross receipts" and "compensation" shall not mean or include gratuities and tips customarily received by an employee from persons other than his employer. (g) The word "licensee" shall mean and include any person required to a return or to pay a license fee under this ordinance. (h) The word "city" shall mean the City of Paducah, Kentucky. (1) The singular shall include the plural and vice versa, and the masculine shall include the feminine and the neuter." i "Section 4. Employers to withhold license fees and file returns. Each employer shall deduct from the pay due any employee the amount of the v license fee measured by the compensation due such employee beginning on the 1st Ii7t�-zg/ysa Y➢187 day of July, 1950. The payments required to be made on account of such deduc- tions by employers shall be made quarterly to the City Treasurer, for the quarterly periods ending September 30, December 31, March 31, and June 30 of each year, on or before the last day of the month next following the end of each such quarterly period, and each employer shall at the same time make a return on a form furnished by the City Treasurer. Provided, however, that the failure or omission by an employer to deduct such license fee shall not relieve an employee from the payment of such license fee and compliance with the re- quirements for making returns as provided in this ordinance or with any 84 ?"t4' �fj, r regulations promulgated under this ordinance. Each employer, on or before January 31, 1951, shall furnish the City Treasurer a return on a form acceptable to him, which return shall show the gross amount of compensation of each employee, the amount of the license fee deducted and paid by the employer for all or any part of the period from Tuly 1, 1950 to January 1, 1951, and the last known address of each such employee. Each employer, on or before January 31, 1952 and on or before January 31 in each year thereafter, shall deliver a return to the City Treasurer, said return showing the gross amount of compensation of each employee and the amount of the license fees deducted and paid by the employer during all or any part of the preceding calendar year." SEC TION 2 All ordinances and parts of ordinances in conflict herewith are, to the extent of such conflict, hereby repealed. SECTION 3. This ordinance shall be in full force and effect on and after July 1, 1950 Passed by the Board of Commissioners, June 27, 1950 Recorded by Sarah Thurman, City Clerk, June 27, 1950.