HomeMy WebLinkAboutOrdinances Book 15, Page 1180, No Ordinance NumberAN ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND MANNER
AND FORM OF GRANTING AND ISSUING SAME ON THE VARIOUS LINES OF BUSINESS,
TRADESI OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS IPI THE CITY OF
PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYMENT 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 AND PROCURING LICENSES AS
PROVIDED HEREIN,- REPEALING ALL ORDINANCES IN CONFLICT THEREWITH;
PROVIDING THAT SAID ORDINANCE SHALL BE REFERRED TO UNDER A SHORT TITLE
AS "OCCUPATIONAL LICENSE ORDINANCE -1967", AND PROVIDING A SEPARABILITY
CLAUSE
BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF
PADUCAH, KENTUCKY:
SECTION 1. Definitions. Where used in this ordinance:
(a) The term "person" shall mean an individual, firm, partnership,
Joint -venture, association, corporation (domestic and foreign), trust,
estate, assignee, receiver, or any other croup or combination, acting as
a unit. The use of a pronoun, such as "he, him, his, it", etc., when the
context so indicates shall Mean a "person" as herein defined.
(b) The term "taxpayer" shall mean any person liable for any
license tax under the provisions of this ordinance. Every person
representing himself to he enpaped in anv business, trade, occupation,
profession, vocation, calling or activity, or exhibiting a sign or
advertisement indicating- such a business, trade, occupation, profession,
vocation, calling or activity shall be liable for the license tax herein
provided.
(c) The term "City" means the City of Paducah, Kentucky.
(d) The term "fiscal year" means the same year used by a taxpayer
in making; his income tax return to the Commonwealth of h.entuckv.
SECTION 2. Definition of "business" and exemptions. Where used
in this ordinance, the term "business" shall include the carrying on or
exercise for pain or economic benefit, either directly or indirectly,
of any business, trade, profession, occupation, vocation, calling or
commercial activity whatsoever, and the rendering of any type of service
in any commerce whatsoever in the City, but does not include employees of
business or persons licensed under this ordinance. If two or more
businesses subject to the same license tax shall be owned by the same person
he shall pay one license tax on the combined gross receipts.
The term "business" shall not include the usual activities of
hoards of trade, chambers of commerce, trade associations or unions
( or other associations performing the services usually performed by trade
associations or unions), community chest funds or foundations; cor-
porations organized and operated exclusively for religious, charitable,
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Scientific, literary, educational, or civic purposes, or for the
prevention of cruelty to children or animals; or clubs or fraternal
organizations operated exclusively for social, literary, educational or
fraternal purposes, where no part of the earnings or income or receipts
from such units, groups, or associations inures to any private shareholder
or individual; provided, however, that if any such unit, group, or
association shall engage in activities other than the activities in
which such units, groups, or associations usually engage, such other
activities shall be included in the term "business"; provided further,
that activities conducted for gain or profit by any educational instituti
hospital, or any other institution mentioned in this subparagraph are
included in the term "business".
SECTION 3. Definition of "gross receipts". Where used in this
ordinance"
(a) The term "gross receipts" shall mean the gross receipts
from any business, trade, occupation, profession, vocation, calling,
commerce, personal service, or business activity of any kind, in the
form of cash, credits, or other value preceding from or accruing from
the sale of tangible property (real or personal) or the rendering of
anv services, or both, including and without any deductions therefrom
for interest, rentals, royalties, the cost of material used, the cost
of goods sold, labor costs, taxes, or any other costs, or any other
expenses whatsoever.
(b) Provided, ho,.3ever, that there may be deducted from gross
receipts the amount of Kentucky or federal excise taxes computed on a
basis of the sales prices of commodities sold by a taxpayer, but the
total gross receipts including such taxes aAd the amount of such taxes
taken as a deduction shall be shown on the application and return
required by Section 65 hereof.
(c) Provided, further that there may be deducted from gross
receipts the amount of gross receipts from the sale of alcoholic
beverages licehsed under other ordinances of the city and laws of
Kentucky, and such deductions shall be shown on the application and
return required by Section 65 hereof.
(d) Provided,further, that the term "gross receipts" when used
in connection with, or in respect ot, financial transactions involving
the sale of notes, stocks, bonds, or other securities, or the loan,
collection, or advance of money, or the discounting of notes, bills or
other evidence of debt, or the assignment of, or purchase of, municipal,
county, or state tax bills, shall be deemed to mean the gross interest,
gross discount, gross commission, or other gross receipts earned by
means of or resulting from such financial transactions, but the term
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"gross receipts" shall not include amounts received as repayment of the
principal of debts.
(e) The term "gross receipts" shall include the gross receipts
from all sales made from a place of business within the city, both to
persons within the city and to persons outside the city, including sales
made by contracts entered into in the city or sales where deliveries of
commodities are made within the city.
(f) In the case of a taxpayer owning or operating a business in
the city for the sale of roods, wares or merchandise, who also operates
a branch factory or store which is located outside the city, then the
term "gross receipts" shall not include the sale or proceeds of sales
of goods, wares, or merchandise not manufactured in the city unless
such goods, wares, or merchandise are located in the city at the time
of sale or delivery of such goods, wares, or merchandise.
(g) In all transactions covered by the provisions of this
ordinance, the taxable gross receipts of all principals shall include
not only the amounts actually received by them but shall include all
commissions paid by them to brokers, commission merchants, attorneys,
or agents in such transactions, as the case may be, and all other expenses
and discounts incident thereto.
SECTION 4. Definition of "agent". The term "agent" shall mean a
person who acts for and on behalf of another person for a commission as
compensation and who is not an employee of such other person. Any
employee shall not be considered an agent within the meaning of this
ordinance. The question as to whether a representative shall be con-
sidered as agent or an employee as herein defined shall be decided
upon the facts of each case by the City Treasurer, but where the
representative bears the expense of transacting the business for which
he is to be compensated by the principal, such as the payment of office
rent, salary of clerks and other employees, transportation and other charg
necessary to carry on business, the representative is an agent of the
principal; otherwise he is an employee. The gross receipts of an agent
shall be limited to and include only the gross commissions received by
such agent. Receipts from sales by a sub -agent for the account of the
agent are to he reported by the agent. The suh-agent is to report as
his receipts the amount thereof withheld by him as his compensation
before remitting to the agent and/or the amount received by him from
the agent.
SECTION 5. Definition of gross receipts from sale of personal
property. Receipts from sales in trade or business, in addition to
meaning a sale of property for money, includes also any transactions,
exchange, or harter or disposal or otherwise, for a consideration. The
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amount to he reported as receipts from sales in trade or business follows:
(a) If the sale was made for a consideration wholly incash, the
total cash received constitutes the receipts.
(b) If the sale was made for part in cash, and the balance
to be paid within a period of time, the amount of cash plus the amount
which was to he paid constitutes the receipts; provided, that the
subsequent receipt of the deferred payment does not constitute a
receipt under this ordinance.
(c) If the sale was made for part in cash and part by note or
other evidence of indebtedness, the amount of cash plus the face value of
the note of indebtedness constitutes the receipt; provided, however,
that the subsequent receipt of payment of such note or evidence of
indebtedness does not constitute a receipt within the meaning of this
ordinance.
(d) If a sale is made for credit, the amount of such credit
constitutes the receipt; provided, however, that subsequent liquidating
of such credit does not constitute a receipt within the meaning of this
ordinance.
(e) If the sale is an installment sale, the total amount of the
installments paid, or to be paid, constitutes the receipts, including
anv interest or carrying charges. In other words, a person who sells
or otherwise disposes of personal property in trade or business on the
installment plan, whether or not title remains in the vendor until the
property is fully paid for and all of the conditions prescribed are fully
performed, must return as receipts the total amount of conttacts entered
into during the period covered by the return, but not the money collected
or contracts entered into prior to the period covered by the return.
(f) If the sale is made by exchange of property of any kind, the
fair market value of the property received in exchange constitutes the
receipts. However, where a used article is accepted in part payment of
the purchase price of a new article, such as automobiles, furniture,
washing machines, radios, mechanical refrigerators, etc. the seller of
the new article shall report the sales price of the new article less any
allowance made fpr the used article. Provided, however, that when such
used article is sold, the sales price of such used article shall
constitute receipts within the meaning of this ordinance.
(g) Accounts receivable actually written off on a taxpayer's
records as uncollectible may be deducted from gross receipts, but if
such accounts shall later be collected, the same shall constitute
receipts within the meaning of this ordinance.
SECTION 6. Definition of deductions for goods returned There
may be taken as an allowable deduction from gross receipts, the sale
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price of property sold and returned durinF the period covered by the
return, deducting from such price the amount received on account of the
sale and not refunded or allowed as credit. If the total amount received
is refunded or allowed as a credit, the total sales price of the article
returned may be deducted from Fross receipts. If a part of the total
sales price is refunded or allowed as a credit, the amount to be deducted
from the gross receipts is the amount refunded or allowed as a credit.
SECTION 7. Definition of Joint receipts. Wben two or more persons,
not corpartners, and not being in the relation of employer and employee
one with another, shall perform ,joint services or sell .joint property,
or receive money or assets to which they are .jointly entitled, and one
of such persons shall .first receive the total sum due from such service or
due on account of such sale, or the money or assets to which such persons
are ,jointly entitled, and shall account to and pay to the other said
persons their proportionate part of such total gross receipts, the person
first receiving the said .joint sums or assets shall he required to account
only for that portion which he shall retain, and the other paid person
shall report the sums or assets received by them, respectively, upon
which the tax shall be computed.
Where one person purchases in quantity, Foods, wares or merchandise
for, or on behalf of himself and some other person or persons, and
received and pays for the entire quantity, and upon redelivery to such
other person or persons receives the price of part of such merchandise
redelivered to such person or persons, the amount so received from such
other person or persons is not gross receipts and no tax shall be
computed thereon.
SECTION 8. Business subject to different license taxes. If a
person owns, operates or manages a business which is devisable into
different types of business that are subject to license taxes of
different amounts under this ordinance, such person shall pay the
license tax prescribed for each different type of business, provided
records are maintained by the taxpayer to show the gross receipts of
each type of business subject to a different license tax. If such
records are not maintained the taxpayer may complete the affidavit on
the application and return form supporting his estimate of the gross
receipts from each type of business, but in such case the license tax
applicable to the major portion of his business shall be paid on the
total gross receipts of all types of business, and in addition thereto,
as a penalty for failure to maintain separate records, he shall pay
any license taxes applicable to the minor portions of his business
on the estimated gross receipts from such minor portions as shown in his
return. If separate records on each tvpe of business are not maintained
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or a sworn estimate is not submitted as provided inthis section, the
entire business of the taxpayer shall be subject to the highest license
tax prescribed for any one type of business engaged in by the taxpayer.
SECTION 9. Levy of License taxes. That on and after the first day
of January, 1967, and on and after the first day of January in each
succeeding year thereafter, it shall be unlawful for any person to engage
in any husiness, trade, occupation, vocation, calling or activity
mentioned in this ordinance, in the City of Paducah, Kentucky, until
such person has first paid the amount of license tax to the City Treasurer
and has obtained a license as hereinafter specified and required, except
that it shall not be unlawful if such tax is paid as provided in Section
(3 and 67 of this ordinance.
SECTION 10. Non-residents. That on and after the 1st day of
January 1967, and on and after the first day of January in each succeeding
year thereafter, it shall he unlawful for any person who is a non-resident
of the city, or who has a place of business outside the city limits, to
engage in any business, occupation, trade, vocation, calling or
activity mentioned in this ordinance in the City of Paducah, Kentucky,
until such person has first paid the amount of the license tax to the
city Treasurer and has obtained a license as hereinafter specified,
except that it shall not he unlawful if such tax is paid as provided in
Sections 6c and 67 of this ordinance.
Such license shall be required of any person residing outside the
city or having a place of business outside the city limits if such
Person shall engage with continued activity in any business, trade,
occupation, vocation, callin7 or activity mentioned in this ordinance
in the City of Paducah, Kentucky, and who actually solicits and accepts
business by holding himself out as engaging in such business, trade,
occupation, vocation, calling or activity the same as any person residing
in the city and engaged in a similar business, trade, occupation,
vocation, calling or activity.
SECTION 11. Manufacturers. The term 'manufacturing" as used
in this ordinance shall mean and include the making of any finished
product from a raw material or a combination of raw materials, or the
assembly of parts and materials into finished products, but it shall not
include processing or finishing operations which do not change the general
design and form of a product. A manufacturer selling at retail from a
place of business within the city shall also pay a license tax measured
by such sales under the schedule of Section 83 prescribed by this
ordinance for the type of business engaged in by saud manufacturer.
Except as otherwise provided in this ordinance, any person engaged in a
11£6
business of manufacturing as herein defined, shall pay an annual license
tax under the following schedule, based on the average number of
employees in the calendar year next preceding the year for which a license
tax is due
No. of Employees License Tax
Over Not Over
0
10 20 $31.25
2062.50
30 30 93.75
40 125.00
40 50156.25
60 CO 70 187.50 218.75
70 and over 250.00
SECTION 12, Wholesalers. (a) Except as otherwise provided
herein, any person selling or offering for sale at wh6lesale seeds, dry
Foods, 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 B of Section 83; provided, however; the
minimum annual license tax of any such person shall be $125.00.
(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,milk,
or other foods for human consumption and any person delivering or
distributing ice, shall pay an annual license tax under Schedule A of
Section $3; provided, however, that the minimum annual license tax of
such a person shall he $125.00.
(c) An annual license tax of $100.00 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 be allowed against the minimum annual Ticense tax of $125.00 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 person 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 emblem 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
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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 engaged in by such
wholesaler.
SECTION 13. Retail fuel dealers. Any person, selling, offering
for sale, or delivering coal, gas, oil, or other fuel for fuel purposes
to retail customers, who possesses unloading, storage, delivery, sales
of service facilities, and maintains an office accessible to the public
at which fuel may be ordered, shall pay an annual license tax under
Schedule B of Section 83; provided, however, that the minimum annual
license tax of sucha person shall be $62.50.
SECTION 14. Retail milk dealers. Any person, selling, offering for
sale, or delivering milk to retail customers shall pay an annual license
tax under Schedule A of Section 83; provided, however, that the minimum
any
annual license tax of/such person shall be $31.25.
SECTION 15. Newspapers, job printers and book binders. Any person
publishing a newspaper or engaging in the business of ,job printing and/or
hook binding shall pay an annual license tax under Scheddle C of Section
83; provided, however, that the minimum annual license tax for a daily
newspaper shall he $187.50, that the minimum annual license tax of a
person publishing a weekly newspaper and doing ,job printing shall be
$50.00 and that the minimum annual license tax of a person doing job
printing and/or book blinding shall be $50.00.
SECTION 16. Automobile dealers. Any person selling or offering
for sale at retail new or used automobiles or trucks shall pay an annual
license tax under Schedule B of Section 83; provided, however, that the
minimum annual license tax of such a person shall be $125.00, and
provided further that the payment of such a license tax shall also permit
the taxpayer to sell motor vehicle accessories and supplies and to do
repair work on motor vehicles.
SECTION 17. Retail food dealers, restaurants, lunch stands etc
Any person owning, operating or managing a restaurant, cafeteria, tea
room, lunch room, lunch stand, or other place of business where food is
served in the form of meals, sandwiches or other prepared form, shall
pair an annual license tax under Schedule C of Section 83; provided
however, that the minimum annual license tax of such a person shall be
$31.25.
Any person selling or offering for sale at retail Rroceries,
hakery products, fruits,meats, paultry, fish, butter, eprs, vegetables
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or other produce shall pav an annual license tax in an amount equal to
.09h!!, of his gross receipts during the preceding fiscal year; provided,
however, that the minimum annual license tax of such a person shall be
$31.25.
SECTION 18. Laundries and cleaners. Any person owning, operating
or managing a business of cleaning, laundering, dveinr, renovating, press-
ing, blocking or storing hats, clothes, carpets, rugs, draperies, or
fabrics or materials used for the furnishing or decorating of interiors
of homes or places of business shall pay an annual license tax under
Schedule C of Section A3; provided, however, that the minimum annual
license tax of such a person ,+all be $62.50.
SECTION 19. Building and loan associations. Anv person doing
business as a building and loan association or company shall pay an annual
license tax. under Schedule C of Section 83. The term "gross receipts"
of such associations or companies shall mean their gross receipts from
interest, fines, share purchases, and initiation and transfer fees.
SECTION 20. Live Stock dealers. Any person, buying, offering
to but, selling, or offering for sale cattle, sheep, hors, or other live
stock shall pav an annual license tax under Schedule B of Section 83;
provided, however, that the minimum annual license tax of such a person
shall be $31.25; and provided further that this section shall not apply
to farmers.
SECTION' 21. Fillin- stations and motor vehicle repair shops
Any person selling or offering for sale at retail rasoline, oil and grease
for use in motor vehicles shall pav an annual license tax under Schedule C
of Section 83; provided, however, that the minimum annual license tax
of such a person shall be $31.25 on the first gasoline pump, and $6.25
on each additional pump; provided, further, that the payment of such
license tax shall include the pri-ilege of selling motor vehicle
accessories and supplies, merchandise normally sold at a filling station,
such as candy, soft drinks and sigarettes, for the comfort of customers
who purchase gasoline and oil, and doing repair work on motor vehicles.
Any person owning, operating, or managing a business of doing repair
work on motor vehicles shall pay an annual license tax under Schedule C
of Section 83; provided, however, that the minimum annual license tax
of such person shall he $31.25, provided, further, that the payment of
such a license tax shall include the pri-ilege of selling motor vehicle -
accessories and supplies.
SECTION 22. Motor vehicle parking or storage. Any person enraging
exclusively in a business of renting space for the parking or storage of
auto:aohiles, trucks or other motor vehicles shall pay an annual license
tar. under Schedule C of Section 83; provided, however, that the minimum
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annual license tax for space with a capacity of more than 25 automobiles
shall he 9531.25. A license for an automobile dealer or filling station
as provided in Section if and 21 shall include the privilege of renting
space for the parking or storage of automobiles, trucks or other
motor vehicles.
SECTION 23. Fuel peddlers. Any person peddling coal or other
fuel shall pay an annual license tax under Schedule C of Section 83;
provided, however, that a minimum annual license tax of 9;6.25 per vehicle
shall he paid instead of the minimum tax under Schedule C. A
license emblem or insignia to he furnished by the City Treasurer shall be
displayed on each licensed vehicle in a manner to be prescribed by the
City Treasurer. The term "peddling" for purposes of this section shall
mean the sale of coal or other fuel in quantities of one-half ton or less
from a truck, wagon, cart or other type of vehicle.
SECTION 24. Newspapers and periodical distributors. Any person
engaging in the business of distributing newspapers or periodicals
shall pay an annual license tax under Schedule C of Section 83; provided,
however, that the minimum annual license tax of such a person shall be
SECTION 25. Shoe repair. Any person engaging in the business of
repairing shoes shall pay an annual license tax under Schedule C of
Section 83; provided, however, that the minimum annual license tax of
such a person shall be $31.25.
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SECTIOA' 26. Credit Apencv. Any person owning, operating or
managing a credit reporting agencv shall pay an annual license tax
under Schedule C of Section 83.
SECTION 27. Finance and loan companies. Any person engaging in
the business of buvinp, or discounting; notes and commercial paper, or
making loans, or advancing money for the purchase of any kind of property
shall pav an annual license tax under Schedule D of Section 83; provided,
however, that the minimum annual license tax of such a person shall be
$1£7.50.
SECTION 2$. Retail merchants. Any person engaging in the
business of selling at retail anv kind of goods, wares, merchandise,
products, articles, items, things or other personal property not enumerates
in or covered by other sections of this ordinance, such as drugs, books,
dry goods, electric light fixtures and supplies, furniture:; hardware, jewel
rv, millinery, paint, shoes, wall paper, tents, awnings, furniture
repairs, installation of furniture and furnishings, radios, pianos, other
musical instruments, musical supplies and office equipment, shall pay
an annual license tax under Schedule D of Section 83; provided, however,
the minimum license tax of any such person shall be $62.50.
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SECTION 29. Hotels, motels and tourist cabins. Any person owning,
holding, operating or manarin.r a hotel, motel, or tourist cabins shall
pay an annual license tax under Schedule C of Section -?3; provided,
however, that the minimum annual license tax of such a person shall be
$125.00; and provided further that if such a person operates a restaurant
or serves food and nonalcoholic drinks the sam a license tax required for
restaurants under Section 17 hereof shall he paid on the amount of
Fross receipts from such business.
SECTION 30. Roarding and rooming houses. Any person owning,
operating or manaping a boardinF house or rooming house shall pay an
annual license tax under Schedule C of Section 83. Serving_ meals to an
average of five or more persons or havinp more than three rooms offered
for rent shall constitute doing business as a boarding house or rooming
house respectively, within the meaning of this ordinance; provided,
however, the minimum license tax of such person shall he 9'31.25.
SECTION 31. Contractors and builders. Any person engaFing in the
business of a contractor or builder shall pav an annual license tax under
Schedule D of Section 83, on all money, credits, and the value of property
of a mr 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 $125.00. The terms "contractor" and "builder" as used in this
ordinance means anis person who does anv 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 tie work of others by a flat
sum or on a commission hasis under contract, in the erection, construction
alteration, wrecking, razing, moving, painting, improvement, or repair of
anv huilding, 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, hidding or solicitation for any of the
types of work mentioned in this section within the City of Paducah shall
be deemed to be doinr business in the City of Paducah within the meaning
of this ordinance.
The Bulldin; Inspector of the city shall not issue a permit for
the erection, construction, alteration, wrecking, razing, moving, painting
improvement or repair of a building, or a permit for anv other operation
for which a permit is required to a contractor who has not paid the
license tax prescrit.ed 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 BuildinF Inspector shall not issue any permit
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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 contractor or
builders, and the amount received from the sale of buildings owned by
contractors or builders after the same have been constructed by them.
Any person engaging in the business of a contractor or builder
under this section of this ordinance who was not licensed as such for the
preceding calendar year, shall pay a tentative license fee based upon
the total amount of contracts held by him, and shall furnish detailed
information to the City Treasurer as to such amount. On or before
March 15 of the following vear, the licensee shall furnish information
to the Treasurer as to the exact amount of his gross business receipts
for the precedinu year, and the final license fee for such preceding year
shall he based on such amount under Schedule D of Section 83 hereof. If
such final license fee is less than the tentative license fee, the excess
amount shall he refunded to the licensee; but if it is more than the
tentative fee, the licensee shall pay the excess amount on or before
said date of March 15. Before issuiing such tentative license, the City
Treasurer may, in his discretion, require the applicant to execute bond
to the city with good and sufficient surety to the effect that the final
license fee will be paid in full.
SECTION 32. Building trades. Any person working independently
and not employed by a licensed contractor or builder who erects, con-
structs, alters, wrecks, razes, moves, paints, improves or repairs any
building or structure or part thereof, either on the interior or exterior
or both, or who engages in any kind of construction or building project,
and is paid on an hourly, daily, other time period basis, or on a piece
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 $31.25.
SECTION 33. Foundries, machine shop, sheet iron: metal or work
blacksmith and tin shop. Any person owning, operating, or managing a
foundry, machine shop, or tin shop, or engaging in the business of a
blacksmith, or doing sheet iron or metal work 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 $31.25.
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.(/ SECTION 34.. Advertising* and sign painting Any person engaging in
the business of an adirertising agent and advertising the business of
other persons, or furnishing or leasing advertising space to other persons
on billboards, fences, exteriors of buildings, or in or on any other
place, and any person doing business as a sign painter, shall pay an
annual license tax under Schedule D of Section 83.
SECTION 35_ Trailer Dealers. Any person selling or offering
for sale at retail new or used trailers, house trailers, mobile homes
or any form of trailers to be attached to motor vehicles, shall pay
an annual license tax under Schedule B of Section r,3; provided, however
that the minimum license tax of such a person shall he $125.00; and
provided further that the payment of such a license tax shall also
permit the taxpaver to sell trailer accessories and supplies and to
do repair work on trailers. This section shall not authorize the sale
or offering for sale of any type of motor vehicles.
SECTION 36. Buildings materials. Any person selling or offering
for sale at retail Travel, sand, cement, lime, lumber, bricks, concrete
or cinder blocks, cement bricks, products of a planing mill, or any
other building supplies or materials, shall pay an annual license tax
under Schedule C of Section A3; provided, however, that the minimum
annual license tax of such a person shall he '$62.50. An annual license
tax of $62.50 per vehicle for the first five vehicles shall be paid for
the privilege of unloading or making deliveries withih the city of
anything mentioned in this section, for which credit shall he allowed
al-ainst the license tax due under Schedule C of. Section 83 and the
minimum annual license tax of $x62.50. A license emblem or insignia
to be furnished by the City Treasurer shall be displayed on each vehicle
in such manner as may be prescribed by the City Treasurer.
SECTION 37. Coal haulers. Any person engaged in business as a
coal hauler shall pay an annual license tax under Schedule D of Section
83; provided, however, that a minimum license tax of $62.50 per vehicle
shall be paid, for which credit shall be allowed against license tax
under Schedule D of Section A3. The City Treasurer shall furnish
insignia which shall be displayed on each vehicle in such manner as shall
he prescribed by the City Treasurer. The term "coal hauler" for purposes
of this ordinance is defined to mean anir person who purchases coal from
a dealer or supplier of coal not licensed under this ordinance, hauls it
in a truck, wagon or other vehicle, and sells and delivers such coal to
retail customers within the City.
SECTION 38. (This section reserved for future use)
SECTION 39. Amusements and entertainment. Any person owning,
1193
operating, or managing a theatre; amusement park; skating rink, baseball
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 $125.00 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 minimum annual license tax
of a billiard or pool room or bowling alley shall be $12.50 for each
billiard or pool table and $12.50 for each bowling alley. A minimum
license tax of $25.00 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, for which credit shall
be allowed against the license tax due under Schedule D of Section $3.
SECTION 40. Commission merchants. Any person engaged in business 1`
r,,r
a1"
�L
as a commission merchant shall pay an annual license tax under Schedule E
of Section 83, except that tobacco commission merchants shall pay the X16
OPi/8z
annual license tax provided in Section 52b. As used in this ordinance
II
the term "commission merchant" means a person engaged in the business of
buying or selling goods, wares, or merchandise consigned or delivered
to him by or for his principal for a commission as compensation, or a person
who for a commission buys or sells goods, ,tares, merchandise or other
commodities not actually delivered into his possession and who is
commonly known as, or called a commodity or merchandise broker. The gross
receipts of commission merchants shall be limited to and include their
"ross commissions only.
The term "commission merchant" shall also include, where the City
Treasurer shall so determine, any person who deals in goods, wares
and merchandise where the spread or difference between the cost of the
Foods, wares or merchandise sold and the sale price is analagous to
or in the nature of a commission, and does not in any event exceed
five per centum of the cost of the goods, wares or merchandise sold; such
dealer in goods, wares, or merchandise so classified as a commission
merchant may deduct from the receipt derived from the sale of such goods,
wares or merchandise the cost thereof; such cost to be determined after
considering the inventories, both at the beginning and at the end
covered by the return, and such inventories to be valued at cost or
market, whichever is lower, and to be in cTreement with the inventories
as reflected by the books of the commission merchant; the difference
between the cost of goods sold, and the sales price, as herein specified,
•7�'/
1194
shall be the gross receipts of any such dealer in roods, wares and
merchandise.
SECTION 41. Taxicabs. Any person owning, operating or managing
a business of providing motor vehicles for the conveyance of persons,
for hire, from place to place, and furnishing a driver or chauffeur for
each such motor vehicle, shall pay an annual license tax under Schedule
D of Section 83; provided, however, that a minimum annual license tax
of $31.25 for the first motor vehicle and $13.75 for each additional
motor vehicle shall be paid to the City before any motor vehicle is used
for such purpose, for which credit shall be allowed against the amount
of license tax under Schedule D of Section 83. The City Treasurer shall
furnish an emblem or insignia for each motor vehicle so licensed, which
shall be displayed on the vehicle in such a manner as shall be prescribed
by the City Treasurer.
SECTION 42. gess, transfer, trucking rrain elevator, storage
houses and warehouses_ Any person engaring in an express, transfer or
trucking business, and any person enraging in the business of a grain
elevator, storage house or warehouse shall pair an annual license tax under
Schedule D of Section 83; provided, however, that the minimum annual
license tax of a person doing both express, transfer or trucking business
and a storage or warehouse business shall he $93.75, that the minimum
annual license tax of a person doing onl-%r a storage or warehouse business
shall be $62.50, and the minimum annual license tax of a person doing
only express, transfer or trucking business shall be *18.75 per vehicle
of two tons capacity or less, and $31.25 per vehicle of more than two
tons capacity. An emt,lem or insignia to be furnished by the City
Treasurer shall be displayed on each licensed vehicle in a manner to be
prescrired by the City Treasurer.
SECTION 1.3. Barber shops, beauty parlors etc. Any person owning,
operating, or managing a barber shop, beauty parlor, or beauty school, or
engaring in the business of a complexion specialist, hair dresser, mani-
curist, or masseur shall pay an annual license tax under Schedule D
of Section 83; provided, however, that the minimum annual license tax
for a barber shop shall to $13.75 for the first chair and $6,25
for each additional chair, and that the minimum annual license tax for
a beauty parlor, beauty school, or other place where a complexion
specialist, haitdresser, manicurist, or masseur is working shall be
$12.50 for the first person and $6.25 for each additional person wotking
in the beauty parlor, beauty school, or other such place.
SECTION 44. Nursery and florists. Any person owning, operating
or managing a nursery, or growing flowers, plants or shrubbery for sale,
or soliciting orders, selling, offerinr for sale, or delivering flowers,
plants or shrubbery within the City 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 $93.75.
SECTION 45. Scrap material or second hand dealers. Any person
huying or selling scrap material or second hand articles or property,
such as rags, .jewelry, scrap iron, copper, zinc, bones, hides, feathers,
furs, wool, tin, paper, or anything having any salvage value shall
pay an annual license tax under Schedule B of Section 83; provided,
however, that the minimum annual license tax of such a person shall be
$125.00. Each such person shall keep a record of purchases, shall make
a hill of sale for each purchase, and shall make a report of anything
purchased when requested to do so by the Chief of Police.
SECTION 46. Photographers. Any person, gwning, operating or
managing a studio or picture gallery shall pay an annual license tax
under Schedule D of Section 83; provided, however, the minimum annual
license of any such person shall be $100.00, and said minimum annual
license tax shall not be pro rated for any portion of anh calendar year.
Any person licensed under this section shall have the privilege
of soliciting orders for taking pictures without the payment of any
license fee for such privilege.
SECTION 4.7. Tailors. Any person owning, operating, or managing aA
tailor shop, or makin,-- clothes to order, or taking orders for the sale
of clothes or for clothes to be made shall pay an annual license tax
under Schedule D of Section 83; and such a license shall include the
privilege of repairing and pressing clothes.
SECTION 4$. 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 $250.00.
SECTION 49. Funeral director, undertaker, mortician, or embalmer.
Any person enraging 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 111,62.50.
SECTION 50. Personal Services. Any person engaging in the business
of furnishing or rendering personal services not enumerated in or covered
by other sections of this ordinance shall pay an annual license tax
under Schedule E of Section 83; provided, however, the minimum license
tax of any such person shall be $31:25.
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 83;
1195
NDED
1196
Accountant, Architect, Attorney -at -Law, Chiropractor, Chiropodist,
Chirosurgeon, Civil Engineer, Dentist, Detective, Electrical Engineer,
Exodontist, Insurance Adjuster, Magnetic Healer, Massagist, Oculist,
Optician, Optometrist, Osteopath, Pension Agent, Peridontist, Physician,
Practical Chemist, Surgeom, 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
calling; provided, however, that the minimum license tax of each such
individual shall be $62.50, and a firm composed of two or more individuals
shall be given credit against its license tax based on gross receipts for
the combined minimum license taxes paid by its members.
SECTION 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 $62.50. The gross receipts
of such brokers are limited to and shall include onlu 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.
b. Any person buying, selling, buying or selling for others on
commission, exporting, rehandling, or otherwise dealing in tobacco shall
pay an annual license tax of $93.75•
SECTION 53. Collecting Agencies. Any person engaging in the
/amp
business of collecting or attempting to collect accounts, bills or
i�G
debts for other persons shall pay an annual license tax under Schedule E
L j
� i
of Section 83.
� I
SECTION 51:. Music machines, pin ball machines, and other amuse-
ident machines or devices. Any person owning, renting or operating at
any time during the calendar year, a music machine, pin -ball machine,
or any other kind of an amusement machine or devise, not enumerated in
or covered by other sections of this ordinance, shall be licensed as
amusement machine operators and shall pay an annual license tax under
Schedule F of Section 83, except that the minimum annual license taxes
shall be as follows:
1197
a. $12.90 per machine or device costing five cents (50) or
more to operate.
It shall be unlawful to operate the machines or devices covered
by this section unless same are licensed, and unless a license stamp
or token evidencing the payment- of the license tax is fired to such
machine or device as may be directed by the City Treasurer.
All licenses issued under this sec ion before July 1 of any
year shall be for a period of one (1) year, and all licenses issued
on or after July 1 of any year shall be issued for the remainder of the
vear at one-half of the annual license fee.
No pin -ball or other amusement machine or device shall be operated
within five hundred feet of a public or private school.
SECTION 55. Trading stamps; Rebate stamps. Any person selling or
distrihuting what are known as Trading 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 $125.00, for which credit
shall he allowed against the total license 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 56. Circuses. Any person owning, operating or managing
a Circus exhibiting within the City shall pay a license tax under Schedule
F of Section 83, except there shall be paid in advance the sum of $62.50
for each day of operation, and the sum of $31.25 for each day a side show
making a separate admission charge is operated, for all of which credit
shall he allowed against the amount of license tax under Schedule F of
Section 83.
If a circus exhibiting outside the City unloads any of its animals,
paraphernalia, equipment or supplies within the City, an unloading license
tax of $187.50 shall be paid, which shall include the privilege of holding
one parade, but no circus shall be permitted to load or unload upon the
city streets or to conduct a parade thereon until the owner, agent,
manager or proprietor of such circus shall have executed to the City of
Paducah an indemnifying bond with surety approved by the Mayor, and under
which bond such circus owner, agent, manager or proprietor shall agree
to indemnify the City of Paducdiagainst any and all damage to its
streets, or any other damage which might result on account of the loading
and unloading of circus animals, paraphernalia and equipment, or as a
result of conducting a parade on the streets of the city, In no event shall
a license be issued to any circus owner, agent, manager or proprietor
for unloading and loading or for conducting a parade witLin the city until
the consent of the Mayor has been obtained.
1198
SECTION 57, peddlers, distributors solicitors, and nick -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 canvassing or soliciting and selling or taking orders for
the sale of goods, wares, merchandise, products, articles, items, things,
or personal property of anv 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 F of Section 83; provided,
however, that such a person Poing on foot shall pay in advance a minimum
license tax of $31.25 and that such a person using a motor vehicle shall
pay in advance a minimum license tax of $125.00, and such minimum license
taxes shall not he prorated for parts of a calendar year. A credit shall
be allowed for such minimum license taxes against the amounts of license
taxes due under Schedule F of Section $3. This section shall not apply
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 goes from place to place contracting 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 Market 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 while engaging in peddling shall carry his
license and exhibit the same whenever required to do so by a police
officer or other employee of the city. A peddler's license shall not be
transferable.
SECTION 58. (This section is reserved for future use)
SECTION 59. Temporary merchants. Any person bringing into and
exhibiting for sale in the city any goods, wares or merchandise such as
bankrupt stock, or any other stock of like kind obtained at a wholesale or
manufacturers closeout sale, or any goods damaged by smoke, fire, water,
1199
wreck or in any other manner, or any person engaging in business in the
city temporarily either independently or as an associate with a bona fide
merchant, trader, or dealer for the purpose of disposing os such stock,
Foods, wares, or merchandise, shall be deemed a temporary merchant and
shall pay a license tar. of $25.00 per werk or $625.00 per year, for which
credit shall be received against the amount found to be due under Schedule
F of Section 1�3.
SECTION 60. Itinerant merchant_ Any person engaging in or transact-
ing any temporary or transient business in the City, for the sale of any
Foods, wares, or merchandise, and who for the purpose of carrying on such
business shall hire, lease, use or occupy any building or structure,
f
motor vehicle, tent, car, boat, or public room, or any part thereof, in-
cluding rooms in hotels, lodging houses, or in any street, alley, or other
public place, or elsewhere, for a period of less than one year, for the
exhibition of or sale of such goods, *Bares, or merchandise, shall be
deemed an itinerant merchant and shall pay a license tax under Schedule
F of Section 83; provided, however that a license tax of $625.00 shall be
paid in advance, which shall be in addition to the amount of license tax
due under Schedule F of Section P3.
Every person who has not been licensed for at least a year to sell
or offer for sale any Foods, wares, or merchandise within the city, shall
file with the City Treasurer an affidavit from the owner of the building,
structure, or place to he used by such applicant, showing for what period
of time the property to be used by such applicant has been hired or
leased by him, and no license shall be issued until such affidavit is
filed with the City Treasurer. But the City Treasurer may issue a
regular merchant's license to any such applicant upon the giving of a
bond or security, in lieu of the aforementioned affidavit, in such
amount as will equal the tax required under this section for a period
of one year. Such bond or surety shall provide that such amount shall
be paid to the City Treasurer in the event and at any time during such
year, that the City Treasurer shall determine on a basis of evidence
that it was the applicants intention to engage in or transact a transient
business in the City.
No person shall he exempt from the payment of a license tax under
this section by reason of associating temporarily with any local merchant,
dealer, or trader, or by reason of conducting such temporary or transient
business in connection with, or as a part of, the business in
the name
of any local merchant, dealer, or trader.
The provisions of this section shall not apply to the sake at
auction of any goods, wares or merchandise, when being
sold at the resi-
dence of a housekeeper desiring to dispose of same; nor to sales made to
1200
dealers by commercial travelers or selling agents, or regularly
established merchants or manufacturers selling to the trade by sample,
for future delivery from their established place of business; nor to
the sale of any goods, wares or merchandise by an assignee, trustee,
executor, fiduciary, officer in bankruptcy, or other officer appointed
by any Court.
SECTION 61. Bondsman. Any person who, for compensation, shall
become or furnish surety or bail for any person or persons charged with
the violation of any law, ordinance or regulation, shall pay an annual
license under Schedule F of Section 83, provided, however; that a
minimum license tax of 1375.00 shall be paid for which credit shall be
allowed against the amount of license tax due under said schedule. If
the license is purchased for a firm, the minimum license tax of 4375.00
shall be paid for the first name appearing on the license, and an
additional $:125.00 for each other member of the firm. Each applicant
for a license under this section shall deposit the sum of $2500.00 in
cash with the City Treasurer to indemnify the City of Faducah against
loss by reason of any bond forfeiture, ,judgment, or judgments, rendered
against him, and shall also furnish the City Treasurer with a financial
statement showing a minimum net worth of .'10,000.00 and the Treasurer
shall not issue any license under this Section until such deposit is
made and financial statement furnished.
SECTION 62 Pawnbrokers. Any person commonly known as or called
a pawnbroker, who en^ages in the business of receiving by way of pledge,
pawn or exchange, any goods, wares, or merchandise, or any personal
property of any kind, as security for the repayment of money loaned
thereon, shall pay an annual license tar, under Schedule D of Section 83;
provided, however, that the minimum annual license tax of such a person
shall be $lA?.50.
SECTION 63. Fersonal property lessors Any person owning or
holding title to personal propertu and en,aring in the business of leasing
such property to other persons shall pav an annual license tax under
Schedule D of Section P3; provided, however, that the minimum annual
license tax of such person shall be *100.00. Oross rentals received from su
shall be gross receipts within the meaning of this ordinance.
j SECTION EL. Insurance. a. Ordinary Life insurance. Each life
�yL 7 insurance company doing business in the City of Paducah and writing
what is known as "ordinary life insurance" as distinguished from what
$ in known as "Industrial life insurance" whether or not such company is engap
in writing other lines of insurance for which a separate license or licenses
are required to be paid under the other paragraphs of this section, shall
pay an annual license tax of $>93.7`.
property
M_
b. Industrial life insurance. Each life insurance compa mr doing
business in the City Of Paducah and writing what is known as "Industrial
life insurance" as distinguished .from "Ordinary life insurance", whether
or not such company is enraged in writing ordinary life insurance or any
other line of insurance for which a separate license or licenses are
required to be paid under other paragraphs in this section, shall pay
an annual license tax of $125.00 where five (5) agents, solicitors and
collectors, or a lesser number than five (5) are employed during the
calendar �rear next preceding the year for which license taxes imposed
hereunder are due, and for each additional agent, solicitor or collector
employed at any time during said year the company shall pay an additional
annual license tax of S'lP.75.
c. Health and accident insurance. Each company doing business in
the City of Paducah and writin7 health and accident policies, whether or
not such company is engaged in writing other lines of insurance for which
a separate license or licenses are required to be paid under other
paragraphs -of this section, shall pay an annual license tax of *50.00.
d. Fire insurance. Each fire insurance company shall pay an
annual license tax in an amount equal to two and one-half (2.5%) per cent
of all premiums received by said company within the preceding calendar
vear for insurance on property located within the corporate limits, but
in computing the amount of such tax the percentage on any premiums which
have been returned to polocv holders shall not be included. Any fire
insurance company enterinr the city during the license year shall at the
end thereof promptly pay to the city the full amount of the tax on the
hasis hereinabove provided.
e. Other insurance business. Each casualty, mutual insurance
company, Lloyd's organization or reciprocal or inter -insurance exchange,
together with anv finance company placing and/or collecting insurance
premiums on accounts handled by such company, and also each company
writing policies covering automobile liability, public liability, general
liability, manufacturer's public liability, elevator liability, contractor's
liability, household liability, residence theft, paymaster robbery, general
burglary, bank burglary and robbery, forgery, mercantile safe burglary,
marine plate glass, messenger or interior robbery, automobile collision,
automobile fire and theft, all .forms of surety bonds, and, with the
exception of liability of employers for personal injury to their employees,
or death caused thereby, under the provisions of Workmen's Compensation
Act, all other forms of liability, casualty and hazard insurance upon
persons and property not specifically enumerated herein, shall pay a
license tax in an amount equal to two and one-half (2.5`x) per cent of all
Premiums received by said company within the preceding calendar year on
1201
1202
0
risks located within the corporate limits of the City on those classes of
business which said company is authorized to transact, but in computing
the amount of such tax the percentage on any premiums which have been
returned to the policy holder shall not be included. Anv such company
entering the city during the license year shall at the end thereof
promptly pay to the city the full amount of the tax on the basis
hereinabove provided.
f. Minimum tax. The city shall collect an annual license tax
of $6.25 from any company whose tax on the percentage of premium basis
is less than $6.25.
SECTION 65. Applications and returns to he filed. Each person.sub-
iect to the payment of a license tax under this ordinance shall file an
application and return with the City Treasurer on or before the 15th day
of March in each year. Such application and returns shall be filed on
forms to be furnished by the city, which shall be obtained at the office
of the City Treasurer. Each such application and return shall show each
kind of business, profession, occupation,trade, vocation, calling or
activity en7aged in or services rendered; the taxpayer's gross receipts
during his last fiscal year ending prior to March 15th of each year (the
same year used by the taxpayer in making his income tar, return to the State
of Kentucky); the address or addresses of each place of business being
licensed; the exact name sho:,rn or to be shown on the taxpayer's income
tax return to the State of Kentucky for the same fiscal year being
reported on to the city; and such other information as may be considered
necessary by the City Treasurer. In order to ascertain anv facts necessary
to determine the amount of the license tax to be paid, the City Treasurer
may require an applicant to furnish such information under oath or may
require the return to be verified under oath. Such return shall be
signed by the owner, manager or other responsible official representing
the person filing the return and the'totle of the person signing shall
be shown. If the City Treasurer determines, on a basis of auditing such
returns, that the full amount of license tax, has not been paid, a notice
of additional tax due may he served at anv time within five years after
the license tax was payable under this ordinance, and such additional
tax shall he due and payable upon the receipts of such notice. Any
person subject to a license tax under this ordinance shall retain all
notes, hooks and records for a period of five years after a license tax
was due based upon data in such notes, hooks and records.
SECTION 66. Secrec-7 of returns. The information in returns filed
by persons subject to license taxes under this ordinaxmce shall be confi-
dential as respecting, the 1•usiness of anv such person and shall be made
available only to officers and employees of the cite whose official
1203
duties require the use of such information, and, on a confidential basis,
to the Kentucky Commissioner of Revenue or to employees in his department
in reciprocation for access to the confidential files under his super-
vision. Any person divulging such information except on an order of a
court of competent .Jurisdiction shall, upon conviction, be subject to a
fine of not less than $50.00 nor more than $500.00, or to imprisonment
for not exceeding 30 days, or both fine or imprisonment, at the discretion
Of the court or Jury. But the city may publish statistics based on
information in such returns in such a manner as not to reveal data
respecting the business of any particular person.
SECTION 67. Payment of tax. The amount of any license tax due
under this ordinance shall he payable at the time of filing the return
required by Section 65; pro-ided, however, when the amount of such license
tax is in excess of $50.00 payment of one-half of such amount may be
deferred until the following August 31st, on which date the remaining
one-half thereof shall he due and payable.
SECTION 68. Contested returns. The entire gross receipts derived
from business must he reported. If it is contended that any portion of
such receipts do not constitute receipts from business within the meaning
Of this ordinance or if the taxpayer hereunder questions the taxability
of anv of the items reported, there shall be attached to the return a
detailed statement presenting a breakdown of such receipts, the source
from which they were derived; and reasons supporting the contentions.
SECTION 69. Consolidated businesses. If a person liable for tax
hereunder during anv year or portion of a year required the assets of, or
merges or consolidates his business with the business ofanv other person
or persons, such person liable for the taz shall report the receipts for
such year of such other person or persons together with his own gross
receipts during such year.
SECTION 70_ Agent of non-resident proprietor, The agent or agents
of non-resident proprietors shall be civilly responsible for the license
fees provided for b- this ordinance, and criminally responsible for
carrying on business without havinu first procured a license to do so in
a like manner as if they were proprietors.
SECT_ License certificates. A license certificate shall be
issued to each person paving a license tax due under this ordinance .for a
calendar year, or remaining portion of a calendar year in the case of a
new business. Such certificate shall show the calendar year for which
issued, the name of the person to whom issued, and the address or location
of the place of business being licensed. A licehse may be transferred from
one person to another if the kind of business is not materially changed
and may he transferred to cover another location if a taxpayer moves his
place of business. If a taxpayer has more than one place of business
1201;.
a license certificate shall be issued for each place of business. Each
taxpayer shall display such license certificate in a conspicuous place
in each licensed place of business.
SECTION 72. A?easure of license tax. The license tax .for each
calendar year shall be measured by the amount of -ross receipts during the
last fiscal year of a taxpayer ending prior to March 15th of the calendar
year for which application is made for a license, in accordance with the
classifications and scheduled in Section 83 of this ordinance. Such fiscal
year of a taxpayer shall be the same used for making an income tax return
to the State of Kentuckv.
SECTION 73. License taxes for new taxpayers. Any person, before
entering into or'following any business, profession, occupation, trade,
vocation , calling or other activity, for which a license tax is payable
under this ordinance, shall first pay to the City Treasurer a license tax
to be determined as follows: If entered or begun during the first six
months of a calendar year, the minimum annual license tax shall be pro-
rated on a monthly basis for the remainder of the calendar year, and 15
days or more in a calendar month shall he considered a whole month for such
purpose; if entered or henun during the last sir, months of a calendar
vear one-half of the minimum annual license tax shall be paid for the
remainder of the calendar year.
Any person who paid a license tax under this ordinance for all or
part of one year and enpapes in the same business activity in the .following
year shall pay a license tax for such .followinu year based upon his gross
receipts during the precedinT caldndar year, wrich shall not be pro rated;
provided, however, that a penalty shall not apply to a license tax paid
after March 15th if the taxpayer has not performed any business activity
prior to the payment of such license tax.
SECTION 74. Records to be maintained and audits by the city. Each
person subject to the provisions of this ordinance shall maintain a record
showing gross receipts as defined in this ordinance, but a separate record
shall not be required if the taxpayer's regular records contain such infor-
mation. :7henever the City Treasurer considers it necessary for proper
administration of this ordinance, a taxpayer shall permit an officer or
employee of the city to make an audit of such records and any other books,
papers, files, equipment, stock or inventory of the taxpayer, and to ex-
amine witnesses under oath for the purpose of determining whether any
provisions of this ordinance are being violated. if the City Treasurer de-
termines, on a basis of auditing returns of a taxpayer, or a basis of
audits of a taxpayer's records, hooks, papers, files, equipment, stock or
inventory, or on a basis of examinations of witnesses under oath, that
the full amount of license tax has not been paid, a notice shall be given
1205
to the taxpayer of the additional amount due, which shall be paid by the
taxpayer within 30 days with the penalty as provided under Section 8o
hereof. Such notice of additional tax or a notice that no licebse tax
has been paid may be served and the amount of license tax may be collected
by the City Treasurer at any time within five ,years after such license
tax was payable under this ordinance.
SECTION 75. Refunds. The City Treasurer, with the approval of the
City Manager, is authorized to make refunds of license taxes paid under
this ordinance if satisfactory evidence is presented that an error was
made in determining the amount of a license tax, or that incorrect data
was shown on a taxpayer's return, or that a misinterpretation of the
provisions of this ordinance resulted in the payment of a license tax in
excess of the amount properly payable; provided, however, that application
for a refund must be made prior to the end of the calendar year for
which the license tax was paid. If a person ceases to engage in or
follow a business, profession, occupation, trade, vocation, calling
or other activity, during a calendar year, as a result of death, fire,
flood, or other act of Cod, and his license if ussued is not transferred
as provided in Section 71 hereof, and if application for a refund is.made
before the end of the calendar year for which such license tax was paid,
the City Treasurer is authorized to refund to such person the unused
portion of his license tax, or to compute the amount of license tax
due and not yet paid if the taxpayer ceases to be liable for a license
tax between Jan. 1st and I -'_arch 15, on a monthly pro rata basis, and for
this purpose 15 days or more in any calendar month shall be considered
a whole month.
SECTION 76. Other license taxes required to be paid The license
taxes prescribed in this ordinance are not in lieu of, but are in addition
to, the license taxes required to be paid under any other ordinance of the
city.
SECTION 77. Administration. This ordinance shall be administered
by the City Treasurer, under the direction of the City Manager. The City
Treasurer, with the approval of the City I•lanaper, shall have authority
to issue and promulgate such regulations as he may consider necessary for
the administration of this ordinance, provided such regulations are not
inconsistent with the provisions of this ordinance. No license shall be
issued for any unlawful activity, or for any business that the City
Treasurer, with the approval of the City Tanager, shall consider to be
detrimental to the public welfare or contrary to the public welfare
or contrary to the public interest, but any such decision to refuse to
issue a license may he appealed to the Board of Commissioners.
120
SECTION 79. Use of license taxes. All money derived from license
taxes under the provisions of this ordinance shall be paid to the City
Treasurer and placed to the credit of the General Revenue Fund of the
City of Paducah and shall be used and expended in defraying the current
and incidental expenses of the city.
SECTION 79. Revocation or suspension of license. Any license
issued under this ordinarce may, with notice to the holder thereof and a
hearing as hereinafter provided, be revoked or suspended by the Board of
Commissioners, (1) if, within twelve months prior to the date on which
charges are filed, there has Yeen a conviction of an✓ person for any
action or activity occurring in, on, or at the premises covered by the
license in violation of any provision of this ordinance or any other
ordinance of the city or of anv statute of the Commonwealth of Y,entucky
against ramblinr, disorderly conduct or any other offense, and a .judgment
of conviction in the Police Court of Paducah or in any other court of
competent .jurisdiction shall be conclusive evidence of such violation, or
(2) if there shall occur in, on or at the premises covered by the license
any condition which is a nuisance or obnoxious to the morals and general
welfare of the public, or (3) if any person is disorderly in, on or at the
premises covered by the license and disturbs the good order of the
community or the license holder suffers or permits any disorderly conduct
in, on or at the licensed premises, or (4) if the holder of the license
shall misrepresent any material .facts as to the kind of business in his
return or any other fact necessary or proper to determine the amount of
license tax to he paid.
When the City tanager has orohable cause to believe that a license
should be revoked for any of the causes enumerated herein, it shall be his
duty to prefer charges against the holder of such license by filing a
statement of such charges against the holder of such license with the City
Clerk. The charges shall re in writing and each charge shall be clearly
set out. Within three days after the filing of said charges with the Board
Of Commissioners, a notice of the filing of said charges and of the time of
the hearing thereof shall he mailed to the licensee at the address shoran
on the license, and a hearing before the Board of Commissioners shall be
held within ten days after the filing of said charrres with the Board.
The evidence shall he transcribed and the action and decision of the Board
of Commissioners on the charrTes shall be reduced to writing and recorded
in the minute book.
SECTION 80. Penalties and interest. (a) Any person failing to
file a return or failing to pav the license tax due on or before March 15th
of each -year, or failing to pay the deferred one-half portion of a license
tax on or before August 31st on which it is payable, or failing to file a
1207
corrected return or to pay an additional license tax within thirty days
after receipt of the notice provided for in Section 65 hereof, or failing,
to pav a license tax before beginninr a new business, shall pay a penalty
of {1' of the license tax due for the first month of delay or any fraction
thereof, plus 15 of such tax .for each additional month of delay or
fraction thereof, but the minimum penalty in any event shall he $15.00.
(b) In addition to the penalties provided for in this section,
a taxpayer shall pay interest at the rate of six per cent (6%) per
annum on the amount of anv additional licebse tax found to be due as the
result of an investigation or audit by the City Treasurer, and such
interest shall herin to run on the date when the license tax was due i
and payable.
(c) Any person violating or failing* to comply with any provision of
this ordinance shall, upon conviction thereof, be fined not less than
$10.00 nor more than $100.00 for each offense, and each and every day
that such violation or non-compliance continues shall constitute a
separate and distinct offense. Sucg criminal penalties shall be in
addition to the penalties provided for in subsection (a) of this section
and in Section 66.
SECTION 81A Short Title. This ordinance shall be known and
referred to under a short title as "Occupational License Ordinance -1967",
and any amendments or chanes hereafter shall refer to said ordinance by
its short title aforesaid.
SECTION 81B Separability. 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 beinrr the legislative intent
to ordain and enact each provision, paragraph, sentence and part thereof,
separarel7., and independent of each other.
SECTION P2_ Repeal of ordinances. All ordinances and parts of
ordinances in conflict herewith are, to the extent of such conflict,
crei ^ repealed, ««��
F3, Schedule of license taxes. Annual license taxes
•a all 'e ra-aile in accordance with the schedule below prescribed for �4'•
raxra;er in otter sections of this ordinance in accordance with ``fA
las9• lr_a..icns I ' i'r ss receipt:, an oll.vws:
r s"� t , c receipt:, n !'
a.
','c� edulev i, and 'i
L.1 1. 7;, .
rosy recei.Ct9 are
Schedul,3 A
31.2°
Schedule F
31.25
3!' • 50
1208
� 0, 000
71,000
:1' 1,.3 .75
$43 .75
75,000
100,000
50.00
50.00
100,000
125,000
56.25
70.25
125,000
150,000
62.50
85.75
150,000
175,000
68.75
101.50
175,000
200,000
75.00
117.25
200,000
225,000
79.75
132.75
225,000
250,000
89.00
148.50
250,000
275,000
98.50
165.00
75,000
300,000
107.75
180.00
300,000
325,000
117.25
195.25
325,000
350,000
126.50
210.75
350,000
375,000
135.75
226.50
375,000
400,000
145.25
242.25
1,00,000
425,000
154.75
257.75
1:25,000
450,000
165.00
273,50
4-50,000
475,000
173.50
290.00
L75,000
500,000
182.75
304.75
500,000
525,000
192.25
320.25'
525,000
550,000
201.50
335.75
550,000
575,000
210.75
351.50
575,000
600,000
220.25
367.25
600,000
625,000
230.00
382.75
625,000
650,000
240.00
398.50
650,000
675,000
24.8.50
414.00
675,000
700,000
257.75
430.00
700,000
725,000
267.25
445.25
725,000
750,000
276.50
460.75
750,000
775,000
285.75
476.50
775,000
800,000
295.25
492.25
800,000
825,000
304.75
507.75
825,000
850,000
311.00
523,50
850,000
875,000
323.50
539.25
875,000
900,000
332.75
554.75
900,000
925,000
31;2.25
570.25
925,000
950,000
351.50
585.75
950,000
975,000
360.75
601.50
975,000
1,000,000
370.25
617:25
1,000,000
1,025,000
379.75
632.75
1,025,000
1,050,000
389.00
648.50
1,050,000
1,075,000
398.50
664.00
1,075,000
1,100,000
407.75
679.75
1,100,000
1,125,000
417.25
695.26
1209
1,125,000
1,150,000
426.50
710.75
1,150,000
1,175,000
435.75
726.50
1,175,000
1,200,000
445.25
742.25
1,200,000
1,225,000
454.75
757.75
1,225,000
1,250,000
464.00
773.50
1,250,000
and over-
468.75
781.25
b. Schedules C. D. E and F
CLASSIFICATION
Schedule
Schedule
Schedule
Schedule
over
Not Over
C
D
E
F
0-
•5,000
18.75
18.75
25.00
25.00
5,000
10,000
21.88
25.00
37.50
37.50
10,000
1.5,000
25.00
31.25
46.88
62.50
15,000
20,000
28.13
43.75
65.63
87.50
20,000
25,000
31.25
56.25
84.38
112.50
25,000
30,000
34•.38
68.75
103.13
137.50
30,000
35,000
40.63
81.25
121.88
162.50
315,000
40,000
!x6.88
93.75
140.63
187.50
0,000
45,000
53.13
106.25
159.38
212.50
15,000
50,000
59.38
118.75
178.13
237.50
50,000
55,000
65.63
131.25
196.88
262.50
G5,000
60,000
'71.88
143.75
215.63
287.50
60,000
65,000
78.13
156.25
234.38
312.50
65,000
70,000
84.38
168.75
253.13
337.50
70,000
7,000
90.63
181.25
271.88
362.50
75,000
80,000
96.88
193.75
290.63
387.50
80,000
85,000
103.12
206.25
309.38
412.50
85,000
90,000
109.38
218.75
328.13
437.50
QO,000
95,000
115.6.3
231.25
346.88
462.50
95,000
100,000
121.88
243.75
365.63
487.50
100,000
105,000
128.13
256.25
384.38
512.50
105,000
110,000
131:.38
268.75
403.13
537.50
110,000
].15,000
140.63
281.25
421.88
562.50
115,000
120,000
146,88
293.75
440.63
587.50
120,000
125,000
153.13
306.25
459.38
612.50
125,000
130,000
159.38
318.75
478.13
637.50
130,000
135,000
16.63
331.25
4.96.88
662.50
135,000
140,000
171.88
343.75
515.63
687.50
110,000
11:5,000
178.13
368-75
534.38
712.50
11,.5,000
150,000
184.3A
381.25
553.13
737.50
150,000
155,000
190.63
393.75
571.88
762.50
155,000
160,000
196.88
406.25
590,63
787,50
16-0,000
165,000
203.13
418.75
609.38
812.50
165,000
170,000
209.38
431.25
628.13
837.50
1210
170,000
175,000
215.63
4143.7s
545.88
862.50
175,000
18o,000
221.88
1,56.2r
665.63
887.50
180,000
185,000
228.13
468.75
684.38
912.50
185,000
190,000
234.38
481.25
703.13
937.50
190,000
195,000
240.63
1493.75
721.88
962.50
195,000
200,000
216,88
506.25
740.63
987.50
200,000
205,000
29.13
518.75
759.38
1012.50
205,000
210,000
2x9.38
531.25
778.13
1037.50
210,000
215,000
265.63
543.75
796.88
1062.50
215,000
220,000
271.88
556.25
815.63
1087.50
220,000
225,000
278.13
568.75
834.38
1112.50
22,000
230,000
(1'4.38
581.25
853..13
1137..50
230,000
235,000
290.63
593.75
871.88
1162.50
235,000
240,000
296.88
6o6.25
890.63
1187.50
240,_000
245,000
303.13
(18.75
909..38
1212.50
245,000
250,000
309.38
6-31.25
928.13
1237.50
250,000
255,000
315.63
6L3.75
946.88
1262.50
285,000
260,000
321.88
656.25
965.63
1287.50
260,Ooo
2(5,000
328.13
668.7';984
-38
1312.50
265,000
270,000
334.38
681.25
1003.13
1327.50
270,000
275,000
340.63
(93.75
1021.88
1362.50
275,000
280,000
346.88
706.25
1040.63
1387.50
280,000
285,000
353.13
718.75
1059.38
1412.50
285,000
290,000
3x9.38
731.25
1078.13
1437.50
290,000
295,000
3(5.63
743.75
lo96.88
1462.50
29-`,000
300,000
371.98
756.25
1115.63
1487.50
300,000
305,000
378.13
7x6.25
1134.38
1512.50
305,000
310,000
384.38
7(.8.7F
1153.13
1537.50
310,000
315,000
390.0
781.25
1171,88
1562.50
315,000
320,000
39(.88
793.75
1190.63
1587.50
320,000
325,000
103.13
A06.25
1209..38
1612.50
325,000
330,000
409.38
818.75
1228.13
1637..50
330,000
335,000
415.63
831.25
1246.$8
1662.50
335,000
340,000
1:21.88
80.75
1265.63
1687.50
340,000
345,000
i-28.13
856.25
1284.38
1712.50
34`,000
350,000
1.311..38
868.75
1303.13
1737.50
350,000
355,000
1,40.63
881.25
1321.88
1762.50
355,000
360,000
1,46.88
893.75
1340.63
1787.50
360,000
3(5,000
4.53.13
906.25
1359.38
1812.50
365,000
370,000
!♦.59.38
QlP .75
1378.13
1837.50
370,000
375,000
465.63
931.25
1396.88
1862.50
378,000
380,000
471.88
9L3." r
11,.15.63
1887.50
380,000
3'5,000
478.13
95(.2
104.38
1912.50
41
1211
385,000
390,000
484.38
968.75
1453.13
1937.50
390,000
395,000
490.63
981.25
1471.88
1962.50
395,000
4.00,000
496.88
993.75
1490.63
1987.50
400,000
405,000
503.13
1006.25
1509.38
2012.50
405,000
410,000
509.38
1018.75
1528.13
2037.50
410,000
4.15,000
515.63
1031.25
1546.88
2062.50
415,000
420,000
521.88
1043.75
1565.63
2087.50
420,000
425,000
528.13
1056.25
1584.38
2112.50
425,000
430,000
534.38
1068.75
1603.13
2137.50
430,000
4.35,000
540.63
1081.25
1621.88
2162.50
435,000
440,000
546.88
1093.75
1640.63
2187.50
440,000
445,000
553.13
1106.25
1659.38
2212.50
445,000
450,000
559.38
1118.75
1678.13
2237.50
4.50,000
455,000
565.63
1131.25
1696.88
2262.50
455,000
460,000
571.88
1143.75
1715.63
2287.50
4.60,000
465,000
578.13
1156.25
1734.38
2312.50
4.65,000
470,000
584.38
1168.75
1753.13
2337.50
4.70,000
4.75,000
590.63
1181.25
1771.88
2362.50
475,000
480,000
596.88
1193.75
1790.63
2387.50
480,000
485,000
603.13
1206.25
1809.38
2412.50
485,000
490,000
609.38
1218.75
1828.13
2437.50
490,000
495,000
615.63
1231.25
1846.88
2462.50
495,000
500,000
621.88
1243.75
1865.63
2487.50
500,000
505,000
628.13
1256.25
1884.38
2512.50
505,000
510,000
634.38
1268.75
1903.13
2537.50
516,000
515,000
640.63
1281.25
1921.88
2562.50
515,000
520,000
646.88
1293.75
1940.63
2587.50
520,000
525,000
653.13
1306.25
1959.38
2612.50
525,000
530,000
659.38
1318.75
1978.13
2637.50
530,000
535,000
665.63
1331.25
1996.88
2662.50
535,000
540,000
671.88
1343.75
2015.63
2687.50
540,000
545,000
6?8.13
1356.25
2034.38
2712.50
545,000
550,000
684.38
1368.75
2053.13
2737.50
550,000
555,000
690.63
1381.25
2071.88
2762.50
555,000
560,000
6.96.88
1393.75
2090.63
2787.50
560,000
565,000
703.13
1406.25
2109.38 -
2812.50
565,000
570,000
709.38
1418.75
2128.13
2837.50
570,000
575,000
715.63
1431.25
2146.88
2862.50
575,000
580,000
721.88
1443.75
2165.63
2887.50
580,000
585,000
728.13
1456•.25
2184.38
2912.50
585,000
590,000
734.38
1468.75
2203.13
2937.50
590,000
5;5,000
74.0.63
11,81.25
2221.88
2962.50
595,000
600,000
746.88
1493.75
2240.63
2987.50
1212
6.00,000
605,000
753.13
1506.25
2259.38
3012.50
605,000
E•10,000
759.3A
1518.75
2278.13
3037.50
610,000
615,000
765.73
1531.25
2296.88
3062.50
615,000
620,000
771.88
1543.75
2315.63
3087.50
620,000
625,000
778.13
1556.25
2334.38
3112.50
625,000
630,000
784.38
1568.75
2353.13
3137.50
630,000
635,000
790.63
1581.25
2371.88
3162.50
635,000
C•40,000
796.88
1593.75
2390.63
3187.50
6403000
645,000
803.13
1606.25
2409.38
3212.50
645,000
650,000
809.38
1618.75
2428.13
3237.50
650,000
655,000
815.63
1631.25
2446.88
3262.50
(55,000
660,000
821.88
1643.?5
2465.63
3287.50
"'(.0,000
665,000
828.13
1656.25
2484.38
3312.50
665,000
670,000
834.38
1668.75
2503.13
3337.50
670,000
675,000
840.63
1681.25
2521.88
3362.50
675,000
680,000
846.88
1693.75
2540.63
3387.50
6.80,000
685,000
8.53.13
1706.25
2559.38
3412.50
685,000
690,000
859.38
1718.75
2578.13
3437.50
690,000
695,000
865.63
1731.25
2596.88
3462.50
695,000
700,000
871.88
1743.75
2615.63
3487.50
700,000
705,000
878.13
1756.25
2634.38
3512.50
705,000
710,000
884.38
1768.75
2653.13
3537.50
710,000
715,000
890.63
1781.25
2671.88
3562.50
715,000
720,000
896.88
1793.75
2690.63
3587.50
720,000
725,000
903.13
1806.25
2709.38
3612.50
725,000
730,000
909.38
1818.75
2728.13
3637.50
730,000
735,000
915.63
1831.25
2746.88
3662.50
735,000
740,000
921.88
1843.75
2765.63
3687.50
740,000
745,000
928.13
1856.25
2784.38
3712.50
745,000
750,000
934.38
1868.75
2803.13
3737.50
750,000
755,000
940.63
1881.25
2821.88
3762.50
755,000
760,000
946.88
1893.75
2840.63
3787.50
760,000
765,000
953.13
1906.25
2859.38
3812.50
765,000
770,000
959.38
1918.75
2878.13
3837.50
770,000
775,000
965.63
1931.25
2896.88
3862.50
775,000
780,000
971.88
1943.75
2915.63
3887.50
780,000
785,000
978.13
1956.25
2934.38
3912.50
785,000
790,000
984.38
1968.75
2953.13
3937.50
790,000
795,000
990.63
1981.25
2971.98
3962.50
795,000
800,000
996.88
1993.75
2990.63
3987.50
800,000
805,000
1003.13
2006.25
3009.38
4012.50
805,000
810,000
1009.3
2018.75
3028.13
4037.50
1213
810,000
815,000
1015.63
2031.25
3046.88
4062.50
P15,000
820,000
1021.88
2043.75
3065.63
4087.50
820,000
825,000
1028.13
2056.25
3081..38
4112.50
825,000
830,000
1034.38
2068.75
3103.13
4137.50
830,000
835,000
1040.63
2081.25
3121.88
4162.50
835,000
8!:0,000
1046.88
2093.75
3140.63
4187.50
840,000
8L5,000
1053.13
2106.25
3159.38
4212..50
845,000
850,000
1059.38
2118.75
3178.13
4237.50
850,000
855,000
1065.63
2131.25
3196.88
4262.50
855,000
860,000
1071.88
2143.75
3215.63
4287.50
860,000
865,000
1078.13
2156.25
3234.38
4312.50
865,0oo
870,000
1084.38
2168.75
3253.13
4337.50
870,000
875,000
1090.63
2181.25
3271.88
4362.50
875,000
880,000
1096.88
2193.75
3290.63
4387.50
,A0,000
885,000
1103.13
2206.25
3309.38
4412.50
8P;,000
890,000
1109.38
2218.75
3328.13
4437.50
890,000
895,000
1115.63
2231.25
3346.88
4462.50
895,000
900,000
1121.1{8
2243.75
3365.63
4487.50
900,000
905,000
1128.13
2256.25
3384.38
4512.50
905,000
910,000
1134.38
2281.25
3403.13
4537.50
910,000
915,000
111:0.63
2293.75
3421.88
4562.50
915,000
920,000
111,6.88
2306.25
3440.63
4587.50
920,000
925,000
1153.13
2318.75
3459.38
4612.50
925,000
930,000
1159.38
2331.25
3478.13
4637.50
930,000
935,000
1165.63
2343.75
3496.88
4662.50
935,000
940,000
1171.88
2356.25
3515.63
4687.50
940,000
945,000
1178.13
2368.75
3534.38
4712.50
945,000
950,000
1184.38
23'1.25
3553.13
4737.50
95.0,000
955,000
1190.63
2393.75
3571.88
4762.50
955,000
960,000
1196.88
2406.25
3590.63
4787.50
960,000
965,000
1203.13
21;18.75
3609.38
4812.50
965,000
970,000
1209.38
2431.25
3628.13
4837.50
970,000
9.75,000
1215.63
2443.75
3646.88
4862.50
975,000
980,000
1221.88
2456.25
3665.63
4887.50
980,000
985,000
1228.13
2468.75
3684.38
4912.50
985,000
990,000
1234.38
2481.25
3703.13
4937.50
990,000
995,000
1240.63
2493.75
3721.88
4962.50
995,000
1,000,000
1246.88
2506.25
3740.63
4987.50
1,000,000
1,005,000
1253.13
2518.75
3759.38
5012.50
1,005,000
1,010,000
1259.38
2531.25
3778.13
5037.50
1,010,000
1,015,000
1265.63
2543.75
3796.88
5062.50
1,015,000
1,020,000
1.271.88
2556.25
3815.63
5087.50
121L.
1,020,000
1,025,000
1278.13
256P.75
3834.38
5112.50
1,025,000
1,030,000
12834.38
2581.25
3853.13
5137.50
1,030,000
1,035,000
1290.63
2593.75
3871.88
5162.50
1,035,000
1,04.0,000
1296.88
2606.25
3890.63
5187.50
1,040,000
1,045,000
. 1303.13
2618.75
3909.38
5212.50
1,045,000
1,050,000
1309.38
2631.25
3928.13
5237.50
1,050,000
1,055,000
1315.63
2643.75
3946.88
5262.50
1,055,000
1,060,000
1321,88
2656.25
3965.63
5287.50
1,060,000
1,o65,000
1328.13
2668.75
3984.38
5312.50
1,065,000
1,070,000
1334.38
2681.25
4003.13
5337.50
1,070,000
1,075,000
1340.63
2693.75
4021.88
5362.50
1,075,000
1,080,000
1346.88
2706.25
4040.63
5387.50
1,080,000
1,085,000
1353.13
2718.75
4059.38
5412.50
1,o85,000
1,090,000
1359.38
2731.25
4078.13
5437.50
1,090,000
1,095,000
1365.63
2743.75
4096.88
5462.50
1,095,000
1,100,000
1371.88
2756.25
4115.63
5487.50
1,100,000
1,105,000
1378.13
2768.75
4134.38
5512.50
1,105,000
1,110,000
1384.38
2781.25
4153.13
5537.50
1,110,000
1,115,000
1390.63
2793.75
4171.88
5562.50
1,115,000
11120,000
1396.88
2806.25
4190.63
5587.50
1,120,000
1,125,000
1403.13
2818.75
4209.38
5612.50
1,125,000
1,130,000
1409.38
2831.25
4228.13
5637.50
1,130,000
1,135,000
14.15.63
2843.75
4246.88
5662.50
1,135,000
1,140,000
1421.88
2856.25
4265.63
5687.50
1,140,000
1,145,000
1428.13
2868.75
4284.38
5712.50
1,145,000
1,150,000
1434.38
2881.25
4303.13
5737.50
1,150,000
1,155,000
1440.63
2893.75
4321.88
5762.50
1,155,000
1,160,000
11,46.88
2906.25
4340.63
5787.50
1,160,000
1,165,000
1453.13
2918.75
4359.38
5812.50
1,165,000
1,170,000
1459.38
2931.25
4378.13
5837.50
1,170,000
1,175,000
1465.63
2943.75
4396.88
5862.50
1,175,000
1,180,000
1471.88
2956.25
1,415.63
5887.50
1,18o,000
1,185,000
1478.13
2968.75
4434.38
5912.50
1,185,000
1,190,000
1484.38
2981.25
4453.13
5937.50
1,190,000
1,195,000
1490.63
2993.7,5
4471.88
5962.50
1,195,000
1,200,000
1456.88
3006.25
4490.63
5987.50
1,200,000
1,205,000
1503.13
3019.75
4509.38
6012.50
1,205,000
1,210,000
1509.38
3031.25
1,.528.13
6037.50
1,210,000
1,215,000
1515.63
3043.75
4546.88
6062.50
1,215,000
1,220,000
1521.89
3056.25
4565.63
6087.50
1,220,000
1,225,000
1528.13
3068.75
4584.38
6112.50
1,225,000
1,230,000
1534.38
3081.25
4603.13
6137.50
1215
1,230,000
1,235,000
1540.63
3093.75
4621.88
6162.50
1,23--,000
1,260,000
1546.88
3106.25
4640.63
6187.50
1,2110,000
1,21;.5,000
1553.13
3118.75
4659.38
6212.50
1,21;.5,000
1,250,000
1559.38
3131.25
4678.13
6237.50
1,250,000 and
over -
1565.63
3143.75
4696.88
6262.50
SECTIO! 84. Effective date. This ordinance shall be in
full force and effect on and after December 31, 1966 at 12 o'clock mid -night.
I favor
Passed by the Board of Commissioners Decemb-ar 20, 1966
Recorded by Sarah Thurman, City Clerk, December 20, 1966.
1215
1,230,000
1,235,000
1540.63
3093.75
4621.88
6162.50
1,23=,000
1,2.0,000
1546.88
3106.25
4640.63
6187.50
1,210,000
1,245,000
1553.13
3118.75
4659.38
6212.50
1,245,000
1,250,000
1559.38
3131.25
4678.13
6237.50
1,250,000 and
over -
15(5.63
3143.75
4696.88
6262.50
SECTION 84. Effective date. This ordinance shall be in
full force and effect on and after December 31, 1966 at 12 o'clock mid -night.
Mayor
Passed by the Board of Commissioners December 20, 1966
Recorded by Sarah Thurman, City Clerk, December 20, 1966.