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HomeMy WebLinkAboutOrdinances Book 16, Page 1182, Ordinance Number 69-12-276ORDINANCE NO. 69-12-276 AN ORDINANCE AMENDING SECTIONS 19, 22, 26, 31, 34, 40, 47, 53, 60 AND 83 OF THE "OCCUPATIONAL LICENSE ORDINANCE -1967", WHICH WAS ADOPTED BY THE BOARD OF COMMISSIONERS ON DECEMBER 20, 1966, AND AMENDED JANUARY 24, 1967, JANUARY 31, 1967, AND NOVEMBER 19, 1968 BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Sections 19, 22, 26, 31, 34, 40, 47, 53, 60 and 83 of the "Occupational License Ordinance -1967", which was adopted by the Board of Commissioners on December 20, 1966, and which sections were last amended on January 24, 1967, January 31, 1967, and November 19, 1968, be, and the same are hereby amended and reordained so that said sections as amended and reordained shall read as follows: "SECTION 19. Building and Loan Associations. Any person doing business as a building and loan association or company shall pay an annual license tax under Schedule C of Section 83, provided, however, that the minimum annual license tax for such business shall be $62.50. 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 22. Motor vehicle parking or storage. Any person engaging exclusively in a business of renting space for the parking or storage of automobiles, trucks or other motor vehicles shall pay an annual license tax under Schedule E of Section 83; provided however, that the minimum annual license tax for space with a capacity of more than 25 automobiles shall be $31.25, and providing further that the minimum annual license tax for any business operating under this section shall be $25.00. A license for an automobile dealer or filling station as provided in Sections 16 and 21 shall include the privilege of renting space for the parking or storage of automobiles, trucks or other motor vehicles. "SECTION 26. Credit Agency. Any person owning, operating or managing a credit reporting agency 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 $18.75. 1183 "SECTION 31. Contractors and builders. Any person engaging in the business of a contractor or builder shall pay an annual license tax under Schedule D of Section 83, on all money, credits, and the value of property of any kind received from contracts entered into for work or materials in the city or from the sale of buildings constructed by such person; provided, however, that the minimum annual license tax of such a person shall be $125.00. The terms "contractor" and "builder" as used in this ordinance means any person who does any work, or who assumes authority or control, or who supervises, manages, coordinates or directs the work of others, whether he is paid for his work or the work of others by a flat sum or on a commission basis under contract, in the erection, construction, alteration, wrecking, razing, moving, painting, improvement, or repair of any building, structure or con- struction project of any character or nature, or any part thereof, or who is delegated by the owner to do so, but these terms do not include employees of licensed contractors or builders. The award of a contract, bidding or solicitation for any of the - types of work mentioned in this section within the City of Paducah shall be deemed to be doing business in the City of Paducah within the meaning of this ordinance. The Building Inspector of the city shall not issue a permit for the erection, construction, alteration, wrecking, razing, moving, painting, improvement or repair of a building, or a permit for any other operation for which a permit is required to a contractor who has not paid the license tax prescribed by this ordinance; nor shall any officer, agent or employee of the City execute any contract with or purchase any material from a contractor or vender who has not paid the license tax prescribed by this ordinance. The Building Inspector shall not issue any permit without first securing an No 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. General -contractors shall -be required to give to the Building Inspector a'list of -all sub -contractors and the amount of their gross contracts when they are issued a building permit for a job, and a copy of the list shall be furnished to the City Treasurer. In the event all sub -contractors and the amounts of their contracts have not been determined at the time the building permit is first issued, it shall be the duty of the general contractor to 1184 furnish such information immediately as it becomes available. 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 year, the licensee shall furnish information to the Treasurer as to the exact amount of his gross business receipts for the preceding year, and the final license fee for such preceding year shall be 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 be 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 issuing 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. No license under -this section shall be required of a person, firm or corporation doing business in the City of'Paducah under another form of business for which a license has been issued, if the person, firm or corporation is contracting and building an improvement, repair or addition to its own business property, is using its own employees for performing the work, from which employees city payroll tax is withheld, and the amount of any complete improvement, repair or addition does not exceed the gross sum of $25;000.00 annually. The term "annually" shall mean a period of one year from the date the work is first begun. No property owner shall be required to purchase a contractors and builders license who does not contract for work on his own property in excess of one (1) job annually, and when the annual total gross sum to be expended on the improvement does not exceed $7,500.00. Such owner shall be required to withhold city payroll tax on any employees who do not have a building trades license. Nothing in the foregoing exceptions shall eliminate any requirement of obtaining permits or having inspections. "SECTION 34. Advertising and sign painting. Any person engaging in the business of an advertising 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; provided, however, that the minimum annual license tax of such person shall be $18.75. "SECTION 40. Commission merchants. Any person engaged in business as a commission merchant shall pay an annual license tax under Schedule E of Section 83; provided, however, that the minimum annual license tax of such person shall be $25.00. Tobacco commission merchants shall pay the annual license tax provided in Section 52b. As used in this ordinance 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, wares, 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 gross commission 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 goods, 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 1186 IN 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 agreement 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, shall be the gross receipts of any such dealer in goods, wares and mer- chandise. "SECTION 47. Tailors. Any person owning, operating, or managing a tailor shop, or making 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; provided, however, that the minimum annual license tax for such person shall be $18.75. Such a license shall include the privilege of repairing and pressing clothes. "SECTION 53. Collecting Aqencies and business services Any person engaging in the business of collecting or attempting to collect accounts, bills or debts for other persons, and any person engaging in the business of providing special services for businesses, which services are not otherwise enumerated in this ordinance, including computer or statistical services, shall pay an annual license tax under Schedule E of Section 83; provided, however, that the minimum annual license tax of such person shall be $25.00. "SECTION 60. Itinerant merchant. Any person engaging in or transacting any temporary or transient business in the City, for the sale of any goods, wares or merchandise, and who for the purpose of carrying on such business shall hire, lease, use or occupy any building or structure, motor vehicle, tent, car, boat, or public room, or any part thereof, including 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, wares, 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 $125.00 shall be paid in advance, which shall be in addition to the amount of license tax due under Schedule F of Section 83. Every person who has not been licensed for at least a year to sell or offer for sale any goods, wares or merchandise within the City, shall 1187 file with the City Treasurer an affidavit from the owner of the building, structure, or place to be 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 be 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 sale at auction of any goods, wares or merchandise, when being sold at the residence of a housekeeper desiring to dispose of same; nor to sales made to 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. No license shall be issued to any person under this section who has not first registered with the Chief of the Paducah Police Department. "SECTION 83. schedule of license taxes. Annual license taxes not otherwise specifically provided for, shall be payable, over any prescribed minimum amount, accprding to the rates and provisions for each schedule below based on the classification or schedule prescribed for each taxpayer in other sections of this ordinance; provided, however, the maximum taxable amount of gross receipts shall be $2,500,000.00. 1188 A. The amount of tax payable under Schedule A shall be determined by multiplying the mid -point of the appropriate $25,000.00 bracket of gross receipts times .000375 and rounding the resulting total to the nearest twenty-five cents. B. The amount of tax payable under Schedule B shall be determined by multiplying the mid -point of the appropriate $25,000.00 bracket of gross receipts times .000625 and rounding the resulting total to the nearest twenty-five cents. C. The amount of tax payable under Schedule C shall be determined by multiplying the mid -point of the appropriate $5,000.00 bracket of gross receipts times .00125. D. The amount of tax payable under Schedule D shall be determined by multiplying the mid -point of the appropriate $5,000.00 bracket of gross receipts times .0025. E. The amount of tax payable under Schedule E shall be determined a by multiplying the mid -point of the appropriate $5,000.00 bracket of gross receipts times .00375. F. The amount of tax payable under Schedule F shall be determined by multiplying the mid -point of the appropriate $5,000.00 bracket of gross receipts times .005. The City Treasurer shall prepare a schedule for tax due to be made a part of the annual application for license to be furnished to each taxpayer under this ordinance, and said schedule shall provide the appropriate amount of tax payable for each bracket under Schedules A and B to a minimum of $1,000,000.00 of gross receipts, and up to a minimum of $500,000.00 of gross receipts for Schedules C. D. E, and F." SECTION 2. All ordinances and parts of ordinances in conflict herewith are, to the extent of such conflict, hereby repealed. SECTION 3. This ordinance shall be in full force and effect from and after January 1, 1970. az-4-'o", Mayor Passed by the Board of Commissioners December 19, 1969 Recorded by Sarah Thurman, City Clerk, December 19, 1969.