HomeMy WebLinkAbout99-3-6010ORDINANCE #99%,S -_JAI 0
AN ORDINANCE AMENDING SECTION 106-75. OF THE
CODE OF ORDINANCES OF THE CITY OF PADUCAH,
KENTUCKY.
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. That Section 106-75 is hereby amended to read as follows:
The Finance Director, with the approval of the City Manager, is authorized to
make refunds of license taxes paid under this article 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 article
resulted in the payment of a license tax in excess of the amount properly payable
F it a year. oor ;« .h;nh the R
1;nu++on +a* . ,� �»� , subiect to the followin tg ime
�� .=
limitations:
(a) In the event the refund due hereunder is attributable solely to an
error made by_the City the taxpayer shall be entitled to a refund for
the tax year within which the error was discovered by the City or
r_ported to the City and for the six (6) taxey ars prior to such tax
year.
(b) In the event the refund due hereunder is attributable to an error
made in whole or in part by the taxpayer, the taxpayer shall be
entitled to a refund for the tax year within which the error was
discovered by the City or reported to the City and for the two (2) tax
years to such tax
(Ord. of 12-20-66; Code 1968, § 17-20; Ord. No. 91-5-4611, 5-21-91; Code 1996, §110.15)
SECTION 2. This ordinance shall be read on two separate days and will
become effective upon title and a certified summary thereof.
6 Ze ell
i
ALBERT JONES, 14ANIOR
ATTEST:
CITY CLERK
Introduced by the Board of Commissioners %
Adopted by the Board of Commissioners 19
Recorded by City Clerk 3d q 9 __
Published by The Paducah Sun 17(iAl-A--
ORD\46042
164