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HomeMy WebLinkAboutOrdinances Book 14, Page 860, No Ordinance Numberv ✓ '^ f� 860 F i AN ORDINANCE AMENDING SECTIONS 12, 28, 29, 30, 31, 32, 39, 1,4, 46 L.$, 49, 51, 52, 57, 64-A and 67 OF AN ORDINANCE ENTITLED: "AN //7 SJ ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND MANNER AND FORM OF GRANTING AND ISSUING SAME ON THE VARIOUS LINES OF BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYPENT THEREOF, AND FOR VIOLATION THEREOF, AND MAKING IT UNLAWFUL TO ENGAGE IN ANY SUCH LINES OF BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS WITHOUT FIRST PAYING THE LICENSE TAX AMID PROCURING LICENSES AS PROVIDED HEREIN; R76PEALING ALL ORDINANCES IN CONFLICT THEREWITIi, AND PROVIDING A SEPARABILITY CLAUS", WHICH WAS ADOPTED BY THE BOARD OF COMMISSIOHERS ON DECEMBER 23, 1947, AND AMENDED ON APRIL 14, 1959. BE IT ORDAINED BY THE BOARD OF COT?PfISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Sections 12, 28, 29, 30, 31, 32, 39, 44, 46, 48, 49, 51, 52, 57, 64-A and 67 of an ordinance containing the title quoted above, which ordinance was adopted by the Board of Commissioners of the City of Paducah, Kentucky, on December 23, 1947, and amended on April 11-•, 1959, be, and the same are hereby amended and reordained so that said sections as amended and reordained shall read as follows: "SECTION 12. 'Wholesalers. (a) Except as otherwise provided herein, any person selling or offering for sale at wholesale seeds, dry moods, drugs, automobile parts, soft drinks, sash 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 P, of Section 83; provided, however, the minimum annual license tax of any such person shall be $100.00. "(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, milkm or other foods for human consumption and any person delivering or distributing ice, shall pay an annual license tax under Schedule A of Section 83; provided, however, that the minimum annual license tax of such a person shall be $100.00. "(c) An annual license tax of $50.00 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 11 1;1 s1 i17 Y.� ,Si -i �..r .�. 861 . be allowed against the minimum annual license tax of $100.00, and any additional tax due under Schedule A or B of Section 83; provided, however, that such license tax per vehicle shall not be paid on any number of vehicles in excess of three. Any persob 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 within the city. A license emplem 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. "(d) The term 'wholesale' as used in this ordinance means the sale of something for resale, or doing a regular business of selling large quantities of ,goods, wares or merchandise to industries, institutions, or other business for processing, in their operations at mark-ups in prices which are comparable to those of wholesalers selling to retailers. Any wholesaler also selling to retail customers shall pay an additional license tax on such sales under the schedule of Section 83 prescribed by this ordinance for the type of retail business enr.aged in by such wholesaler.. i.,.:• "SECTION 28. Retail merchants. Any person engaging in the busine'sa, of selling at retail any kind of goods, wares, merchandise, products, articles, items, thin.Ts, personal property, or personal services, not enumerated in or covered by other sections of this ordinance, such as `t � drugs, books, dry goods, electric light fixtures and supplies, furniture, hardware, jewelry, millinery, paint, shoes, wra11 paper tents, awnings, I� furniture repairs, installation offurniture and furnishings, radios, �u-i�'� pianos, other musical instruments, musical supplies, and office equip- ment, shall pay an annual license tax under Schedule D of Section 83; provided, however, the minimum license tax of any such person shall be $50.00. "SECTION 29. Hotels, Motels, and tourists cabins. Any person owning, holding, operating or managing a hotel, motel, or tourist cabins L shall pay an annual license tax at a rate of $1.50 per bedroom; provided, �I however, that the minimum annual license 'tax of such a person shall be $100.00; and provided further that if such a person operates a restaurant �I or serves food and nonalcoholic drinks the same license tax required for restaurants under Section 17 hereof shall be paid on the amount of moss - J receipts from such business. "SECTION 30. Boarding; and rooming houses. Any person owning, operating or managing a boarding house or rooming house shall pay an j annual license tax under Schedule C of Section 83. Serving meals to an i average of five or more persons or havin7 more than three rooms offered for rend shall constitute doing business as a boarding house or rooming � 862 house respectively, within the meaninc of this ordinance; provided, however, the minimum license tax of such persons shall be *25.00. !'SECTION 31. Contractors and builders. Any person engaging in the business of a contractor or builder shall pay an annual license 'tax under Schedule D of Section 83, on all money, credits, and the value of property of 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 x;100.00. The terms 'contractor' and 'builder' as used in this ordinance means 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 wrork of others by a flat sum or on a commission basis under contract, in the erection, construction, alteration, 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 the owner to do so, but these terms do not include employees of licensed contractors or builders. The award of a contract, bidding or solicitation for any of the types of work mentioned in this section within the City of Paducah shall be deemed to be doing business in the City of Paducah within the meaning of this ordinance. "The Building Inspector of the city shall not issue a permit for the erection, construction., alteratior.,wrecking, razing,moving, painting, improvement or repair of a building, or a permit for any other operation for which a permit is required to a contractor who has not paid the license tax prescribed by this ordinance, 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 ordinance. 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 by the Building Inspector to the City Treasurer. "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 contractors or builders, and the amount received from the sale of buildings owned by contractors or builders after the same have been constructed by them. 863 "SECTION 32. Building trades. Any person working independently II 1 Z and not emploved by a licensed contractor or builder who erects, con- 0-4,` IIG�r structs, alters, wrecks, razes, moves, paints, improves or repairs any , ISS,�44 building or structure or part thereof, either on the interior or exterior II or both, or who engages in any king of construction or building project, I and is paid on an hourly, daily, other time period basis, or on a poece i work 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 83; provided, however, that the minimum annual license tax of such a person shall be *50.00. i "SECTION 39. Amusements and entertainment. Any person, owning, operating, or managing a theatre; amusement park; skating rink; base- ball park; dance hall or other place where admissions are charged for dancing, excluding dances held by private clubs, 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 83; provided however, that the minimum annual license tax of such a person shall be ;,100.00 on each theatre, opera house, arena, dance hall or other place where admissions are charged for dancing;, except as noted in this section; provided, further, that the min- imum annual license tar, of a billiard or pool room or bowling alley shall he $10.00 for each billiard or pool table and $10.00 for each bowling alley. A minimum license tax of ?20.00 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 ordinance, i for which credit shall be alloyed against the license tax due under Schedule D of Section $3. "SECTION 41.. Nursery and florists. Any person oz^ming, operating or managing a nursery, or growing flowers, plants or shrubbery for sale, or soliciting orders, selling, offering; for sale, or delivering flowers, plants or shrubbery within the City shall pay an annual license tax under i Schedule D of Section 83; provided, however, that the minimum annual I license tax of such a person shall be $75.00. '"SECTION 1;6. Photographers. Any person owning, operating c managing a studio or picture gallery shall pay an annual license is under Schedule D of Section 83; provided, however, the minimum annual license of any such person shall be ~11100.00. "Any person licensed under this section shall have the Priv: of soliciting orders for taking pictures without the payment of an, license fee for such privilege. 86h. "SECTION L8. 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 83; provided, however, that the minimum annual license of such a person shall be *200.00. 'SECTION 49. 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 $3; provided, however, that the minimum annual license tax of such a person shall be *50.00. "SECTION 51. 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 $3: Accountant, Architect, Attorney -at -Law, Chiropractor, Chiropodist, Chiro- surgeon, Civil Engineer, Dentist, Detective, Electrical Engineer, Exodontist, Insurance Adjuster, Magnetic Healer, Massagist, 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 call- ing; provided, however, that the minimum license tar, of each such indi- vidual shall be *50.00; and a firm composed of two or more individuals shall be riven credit against its license tax based on gross receipts for the combined minimum license taxes paid by its members. 'SECTIOI 52. Brokers (a) Any person, commonly known as or called a broker, 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, notes, 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 83; provided, however, that the minimum annual license tax of such a person shall be $100.00. The ,gross receipts of such brokers are limited to and 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 ordinance, 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 ordinance. 865 `(b) Any person buying, sellinm, buying, or selling for others on commission, exporting, rehandling, or otherwise dealing in tobacco shall pay an annual license tax of :675.00. "SECTION 57. Peddlers, distributors, solicitors, and pick-up and delivery service. Except as otherwise provided in this ordinance, any person peddling goods, wares, merchandise, products, articles, items, things, or personal property of any kind; or distributing hand bills, posters, samples, or other advertising matter for commercial advertising purposes; or can7assing or soliciting and selling or taking* orders for the sale of foods, 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 ordinance; or picking up or delivering goods, wares, merchandise, products, articles, items, things or personal property of any kind, if such service is not covered by other provisions of this ordinance; shall _pay an annual license tax under Schedule P of Section 83; provided, however, that such a person going on foot shall pay in advance a minimum license tax of Y25.00 and that such a person using a motor vehicle shall pay in advance a minimum. license of tis100.00, and such minimum license taxes shall not be prorated for parts of a calendar year. A credit shall be allowed for such minimum license taxes against the amounts of license taxes dug under Schedule F of Section 83. This section shall not applu to employees of a business licensed under this ordinance. "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 does 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 300 feet of the City ,.?arker House. A peddler's license shall authorize only one person to conduct a peddling 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 .-7hile engaging in peddling shall carry his license and exhibit the same wherever required to do so by a police officer or other employee of the city. A peddler's license shall not be transferrable. SEECTION 61;.-A. . Trading Stamps; Rebate Stamps. Any person selling or distributing what are known as Tradin= Stamps or Rebate Stamps shall pay an annual tax under Schedule F of Section 83; provided, however, that the minimum annual license of such a person shall be ",100.00, for which credit shall be allowed against the total license 866 tax under said schedule. The license tax imposed by this section shall be paid by those who sell, distribute or furnish such stamps to any merchant or other person for the issuance to customers. "SECTION 67. Payment of tax. The amount of any license tax due under this ordinance shall be payable at the time of filing the return required by Section 65; provided, however, when the amount of such license tax is in excess of $50.00 payment of one-half of such amount me,, be deferred until the following August 31st, on which date the remaining one-half thereof shall be due and payable." SECTION 2. All ordinances, or parts of ordinances in conflict herewith are, to the extent of such conflict, hereby repealed. SECTION 3. Separability clause. The provisions of this ordinance are separable. If any provision., section, paragraph, sentence or part thereof, or the application_ thereof to any taxpayer or class shall be held unconstitutional or invalid, such decision shall not affect or impair the remainder of the ordinance, it being the legislative intent to ordain and enact each provision, paragraph, sentence and part thereof, separately and independently of each other. SECTIOP: 4. This ordinance shall be in full force and effect on and after January 1, 1963. Mayor Passed by the Board of Commissioners December 27, 1962 Recorded by Sarah Thurman, City Clerk, December 27, 1962.