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HomeMy WebLinkAboutOrdinances Book 15, Page 1172, No Ordinance NumberAN ORDINANCE AMENDING SECTIONS 1 AND 2 OF AN ORDINANCE ENTITLED "AN ORDINANCE LEVYING AND IMPOSING LICENSE FEES FOR THE PRIVILEGE OF ENGAGING IN OCCUPATIONS, TRADES AND PROFESSIONS IN THE CITY OF PADUCAH, KENTUCKY, BY ALL PERSONS EMPLOYED BY OTHERS, MEASURED BY ONE PERCENT (1p1) OF THE GROSS RECEIPTS EARNED IN THE CITY OF PADUCAH, KENTUCKY, BY SUCH EMPLOYED PERSONS ON AND AFTER THE 26TH DAY OF SEPTEMBER, 1956; DEFINING WORDS AND TERMS; PRESCRIBING REGULATIONS AND PROVIDING FOR THE ADMINISTRATION, ENFORCEi.`ENT AND COLLECTION OF SUCH LICENSE FEES; REQUIRING THE FILING OF RETURNS AND THE GIVING OF INFORMATION BY EMPLOYERS AND THOSE SUBJECT TO SUCH LICENSE TAX; IMPOSING UPON EMPLOYERS THE DUTY OF COLLECTING LICENSE FEES AT THE SOURCE; EXEMPTING CERTAIN OCCUPATIONS FR01j THE PROVISIONS HEREOF; PROVIDING THAT THE LICENSE FEES COLLECTED SHALL BE PAID INTO THE GENERAL FUND OF THE CITY FOR PAY14ENT OF GENERAL GOVERNMENTAL EXPENSES OF THE CITY; PROVIDING THE PENALTY FOR THE VIOLATION THEREOF; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH; AND PROVIDING A SEVERABILITY CLAUSE", WHICH WAS ADOPTED BY THE BOARD OF COMMISSIONERS ON SEPTEMBER 25, 1956 AND IS RECORDED IN ORDINANCE BOOK 13, PAGE 591, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Sections 1 and 2 of an ordinance containing the title quoted above, which was adopted by the Board of Commissioners of the City of Paducah, Kentuckv, on September 25, 1956, and which is recorded in Ordinance Book 13, page 591x, he, and the same are hereby, amended and reordained so that said sections as amended and reordained shall read as follows: "SECTION 1. License fees, on whom imposed. There is hereby levied and imposed a license fee upon all persons enr=aged in any occupation, trade or profession, except those herein- after excepted, in the City of Paducah, Kentucky, .for the privilege of engaging in such occupation, trade or profession, which license fee shall he measured by one and one-fourth percent (1.25°0 of the gross salaries, wages, commissions and other compensation earned by such persons on and after the 1st day of January, 1967, except those hereinafter exempted. "SECTION 2. Definitions. That the .following words, when used in this ordinance, shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (a) The word 'person' shall mean any natural person. 11henever the word 'person' is used in an- clause prescribinr, and imposinr* a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise shall mean the partners or members thereof, and as applied to corporations shall mean the officers and directors thereof. 1173 (b) The words 'trade, occupations and professions' 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 nonresident of the City of Paducah who is emploved by any employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services, the legal relationship of employer and employee, in- cluding 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 re- quired to be paid under an ordinance adopted onDecember 20, 1967, and as same shall be amended from time to time, or, except a partner of a firm, any person who is an employer within the meaning of this section. (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 appointment, 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 engag- ing in or following any trade, occupation or profession within the meaning of sub -section (b) of Section 2 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 employes any person in any trade, occupation or profession in the City of Paducah within the meaning of sub -section (b) of Section 2 of this ordinance. (f) The words 'gross receipts' and 'compensation' shall have the same meaning and both 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 having monetary value, which a person receives from, or is entitled to receive from or be charged for by his employer for any work done or personal services rendered in any trade, occupation or profession, including 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 allowances or reimbursement for traveling or other expenses incurred in the busi- ness of the employer, except to the extent of the excess of such 1174 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 file a return or to pay a license fee under this ordinance. (h) The word 'city' shall mean the Citv of Paducah, Kentucky. (i) The singular shall include the plural and vice versa, and the masculine shall include the feminine and the neuter." SECTION 2. All ordinances and parts of ordinances in conflict herewith are, to the extent of such conflict, hereby repealed. SECTION 3. This ordinance shall Ee in .full force and effect from and after January 1, 1967. Mayor Passed by the Board ofCommissioners Decemher 20, 1966 Recorded by Sarah Thurman, City Clerk, December 20, 1966. I./