HomeMy WebLinkAbout91-5-4611191
ORDINANCE NO. 91-5-4611
AN ORDINANCE AMENDING SECTION 17-30 OF CHAPTER 17,
LICENSES AND OCCUPATIONAL REGULATIONS, OF THE CODE OF
ORDINANCES OF THE CITY OF PADUCAH, KENTUCKY
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. Sec. 17-30, Refund of taxes, of the
Code of Ordinances of the City of Paducah, Kentucky, is
hereby amended to read as follows:
"The city treasurer, 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.
Effective January 1, 1991, application for a refund must be
made
no later than December 31 of the year
following the year in which the license tax was withheld.
�iX�/XX���i��/��.��/�i�/f��/���!►I��ii��li��i�/�►���i�/�S�/XX���i��/if��/�.x��
SECTION 2. This ordinance shall be read on two
separate days and will become effective upon publication in
full.
GERR B. MONTGOMERY
Mayor
Introduced by the Board of Commissioners May 14, 1991
Adopted by the Board of Commissioners May 21, 1991
Recorded by Lenita Smith, City Clerk, May 21, 1991
Published by The Paducah Sun May 27, 1991
ord/buslic
5