Location: Cityofbardstown.org > Article 117. Occupational Licenses

ARTICLE 117. OCCUPATIONAL LICENSES

State law references--Authority to levy occupational taxes, KRS 92.281;
license taxes, KRS Ch. 137.

§ 117.01 Definitions.
The following words when used in this article, shall have the meaning ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
Association shall mean a partnership, limited liability partnership, joint venture, or any other form of unincorporated enterprise, owned, or engaged by two (2) or more persons.
Business shall mean an enterprise, activity, or undertaking of any nature conducted for gain or profit, or conducted by an individual, partnership, corporation, association or any other entity, but shall not include the usual activities of boards of trade, chambers of commerce, trade associations, or unions, or other associations performing the services usually performed by trade associations or unions; funds or foundations; corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, education or civic purposes, or for the prevention of cruelty to children or animals, for clubs or fraternal organizations operated exclusively for social, literary, educational or fraternal purposes where no part of the earnings or income or receipts for such units, groups, or associations inures to the benefit of any private shareholder, member, or individual.
Business receipts shall mean the sum total of gross receipts from sales plus gross credit or charges for work done and performed or services rendered.
Corporation shall mean a corporation or joint stock association organized under the laws of the United States, this state, or any other state, territory, or foreign country or dependency.
Chief Financial Officer shall mean the Chief Financial Officer, or acting Chief Financial Officer, of the city.
Employee shall mean and include any person engaging in or following any trade, occupations, profession or activity within the meaning of occupations, etc., in this section.
Employer shall mean and include any individual, person, partnership, association, corporation, governmental body or unit or administration or agency, or any other entity, who or that employs one (1) or more persons a salary, wage, commission, or other compensation basis.
Fiduciary shall mean a person who holds in trust, property, monies, or properties, to which another has a beneficial title or interest, or who receives and controls income for another person.
License shall mean and include any person required to file a return or to pay a license fee under this chapter.
Net profits shall mean the net income from the operation of a business or enterprise after provision for all costs and expenses incurred in the conduct of a business, shall be the same as reported for federal income tax purposes excluding items exempted under this chapter, without deduction for federal, state, or local taxes based on net income.
Occupations, trade, profession or other activity shall mean and include the doing of any kind of work, the rendering of any kind of personal service or the holding of any kind of positions or job within the city, by any clerk, laborer, tradesman, manager, official or other employee, including any nonresident of the city, who is employed by an employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services the legal relationship of employer and employee, including also a partner of the firm or an officer of the firm or a corporation if such partner of a corporation or officer thereof receives a salary for his personal services rendered in the business of such firm or corporation, and shall also include and mean the holding of any kind of office or position, either by election or appointment, by the federal, state, county, or city officer or employee where the services of such official or employee are rendered within the city.
Payrolls shall mean the total wages, salaries and other personal service compensation.
Person shall mean any natural person, partnership, fiduciary, association or corporation. Whenever the word "person" is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members thereof, and as applied to corporations, shall mean the officers and directors thereof.
Salaries, wages, commissions, and other compensations shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividends paid in lieu of salaries or wages, and any and all other payment or other consideration which a person receives from or is entitled to, for any work done, or personal services rendered in any trade, occupation, or profession or any other activity, including all deductions whether for tax, insurance or other. Amount paid to traveling salesmen or other workers as allowance or reimbursement for travel or other expenses, incurred in the business of the employer except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his employer are excluded from the foregoing definition.

§ 117.02 Levy on gross salaries and other compensation.
a) There is hereby levied and imposed an annual license fee upon all persons, or other activities in the city for the privilege of engaging in such occupations, trades, professions, or other activities, which license fee shall be measured by and be equal to one-half of one percent (.5%) of the gross salaries, wages, commissions, and other compensations earned by such persons for work done or services performed or rendered in the city and the net profits of all businesses, professions, or occupations from activities conducted in the city when such income exceeds $15,000. The license fee imposed by this ordinance shall not exceed $300 per year per person.
b) Where such salaries, wages, commissions, and other compensations and net profits are earned for work done or services performed or rendered both within and without the city, such license fees shall be measured by such part of the salaries, wages, commissions and other compensations and net profits as is earned as a result of work done or services rendered or performed in the city. Such license fees shall be computed by obtaining the percentage that the compensation or net profits for work performed or services rendered within the city bears to the total compensation earned.
§ 117.03 Levy on net profits of business entities.
a) In the case of an individual, partnership, association, corporation, fiduciary, or other entity engaged in the conduct, operation, prosecution of any business, profession, or other enterprise, there is imposed an annual license fee of one-half of one percent (.5%) of the net profits of such business, profession, or other enterprise, if and to the extent, conducted in or derived from activity in the city, when such net profits exceeds $15,000. The license fee imposed by this ordinance shall not exceed $300 per year per entity.
b) In the case of partnership, association, or other unincorporated business owned by one (1) or more persons, the license fee, generally, shall be upon each of the individuals partners or members thereof and not on the partnership, association, or business enterprise as an entity.
c) In determining the proportion or amount of the subject net profits of a business entity doing business within the city, the business entity shall use and apply the business allocation percentage formula set forth below. For explanation of formula, see subsection (e) below.
d) The business allocation percentage is computed as follows:
1) If the license payer was doing business in the city during such period, the business allocation percentage
is computed by determining the percentages
i) Which city business receipts bear to licensee's entire business receipts derived, including those derived from the city; and,
ii) Which payrolls paid by the licensee within the city bears to licensee's entire payroll paid, including city payrolls;
iii) These factors are added together and divided by two (2) to obtain the business allocation percentage.
iv) However, if one (1) of the factors, either receipts or payrolls, is missing, the remaining percentage is the business allocation percentage. A factor is not to be deemed missing merely because the expenditures of the licensee for payrolls for the gross receipts of the licensee, are located, incurred or received entirely within or entirely without the city.
2) After determining the business allocation, the license fee shall be determined by applying that percentage to the entire net profits of the license payer derived, (thus arriving at the subject net profit), and computing one-half of one percent (.5%) of the subject net profit.
3) In the event it appears to the Chief Financial Officer that any agreement, understanding or arrangement exists between the license payer and any other person, whereby the activity, business, income, or capital of the license payer is improperly or inaccurately reflected, the Chief Financial Officer may adjust items of income, deductions, and capital, in computing any allocation percentage, provided any income directly traceable thereto is also excluded from the entire net income, in order to equitably to determine the license fee.
4) Receipts from the following are allocable to the city:
i) Sales of the licensee's tangible personal property, delivered to the buyer within the corporate limits of the city;
ii) Sales within the city shall be sales of merchandise made within the city and delivered to a customer within or without the city or services performed within the city for a customer.
iii) Work done and performed in the city;
iv) Rentals from property situated in the city where the rental of such property is a business activity;
v) All other business receipts earned in the city.
All receipts of the period covered by the report (computed on the cash or accrual basis, in accordance with the method of accounting used in the computation of the license payer's entire net income for federal income tax purposes) must be taken into account.
5) All business receipts earned by the city licensee within the city are allocated to the city; however, business receipts are not considered to have been earned by the licensee in the city solely by reason of the fact that they were payable or actually received in the city.
6) Receipts for sales of capital assets, property not held by the licensee for sale to customers in the regular course of business, are not business receipts. Receipts from the sale of real property held by the licensee as a dealer for the sale to customers in the regular course of business are business receipts and are allocable to the city if the real property was situated in the city. Receipts from sales of intangibles included in business capital, held by the licensee as a dealer for sale to customers in the regular course of business, are business receipts and are allocable to the city, if the sales were made in the city or through a regular place of business of the licensee in the city.
7)
§ 117.04 Income received from real estate.
a) The income received from the operation of real estate by persons, trust companies, and real estate agents, for or on behalf of persons, or estates are subject to the license fee imposed by this article; where such operation falls within the classes hereinafter described:
1) Warehouses, apartments, hotels, and similar structures. The operation of these types of buildings, constitutes a subject activity, and the income thereof is subject to the fee imposed by this article;
2) Apartment houses, single dwellings, and other rental property. As to this type of real estate, the income derived therefrom is considered subject when the operation thereof is a business within the meaning as defined herein if such activity comprises at least twenty (20) percent of a person's gross income, then the person will be presumed to be engaged in the real estate business. This does not preclude an inquiry into each particular case if it is considered necessary.
b) All corporations, limited liability companies, partnerships, or other artificial entities engaged in the rental of real estate shall be considered to be engaged in a subject activity.
c) When any property falls within the classifications above given, the manner of its acquisition, i.e., purchase, gift, inheritance, fiduciary, or as fiduciary mortgagee in possession etc. does not affect whether the of the income derived therefrom is a subject activity.
d) Where the property is located within the city limits, the residence of the licensee is immaterial.

§ 117.05 Application to trusts and fiduciaries.
The following business activities are specifically, but not exclusively, subject to the license fee provided in this article.
a) Trusts. Whenever a trust estate is engaged in enterprise, activity or business, which is productive of income, the activity or business shall be considered subject to the license fee;
b) Fiduciary. Monies received by a fiduciary is subject income, where a fiduciary is regularly engaged in a business or profession as a fiduciary or is engaged in a business or profession commonly regarded as being incidental or collateral thereto, for example, an attorney-at-law, real estate agent.

a)
§ 117.06 Return and payment of tax.
a) Every person whose earnings or net profits are subject to the license fee imposed by this article, shall on or before April fifteenth of each year, make and file a return with the Chief Financial Officer. In the return filed there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commission, fees, and other compensation received or net profits earned, all as defined in this article, by and during the preceding year within the city and subject to the license fee, together with such other pertinent information as the Chief Financial Officer may require.
b) Where the entire earnings for the year are paid by the same employer and the license fee has in each instance been withheld or deducted by the employer from the gross amount of compensation without adjustment for expenses, it shall not be necessary for such employee to file a return for the year unless required or requested to do so by the Chief Financial Officer.
c) If the return is made for a fiscal year or for any period other than a calendar year, the return shall be made within one hundred five (105) days from the end of the fiscal year or other period.
d) The return shall also show the amount of the license fee imposed by this article on such earnings or net profits, or both.
e) The person making the return shall, at the time of filing pay to the Finance Department the amount of fee shown to be due by the return.
f) Where any portion of the license fee otherwise due shall have been deducted at the source and shall have been paid to the Finance Department by the person making the deduction, a credit equal to the amount so paid, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing of the return.
g) If a licensee shall terminate his business or employment for which the license fee has not been withheld during the calendar year or fiscal year, the proper return shall be filed and the tax paid within one hundred thirty-five (135) days after termination of the business or employment.
h) Persons temporarily engaged in business, as defined in this article, within the city, or temporarily performing services within the city, shall file a return and pay the license fee upon the completion of the business or employment.
i) Persons, associations, corporations, or other entities engaged in any occupation, trade, profession, or other activities in the city, other than those activities referred to in section 117-11 to require special regulation and supervision, shall pay a minimum license fee of twenty-five dollars ($25.00) payable in advance, to obtain the initial license to conduct businesses within the city limits. The city shall issue a license to conduct business within the city limits upon remittance of the twenty-five dollars ($25.00), and this license shall be posted in a public area within the premises of the business, when applicable. All revenue derived under this article is to be used for defraying current, general and incidental expenses of the city. The minimum fee of twenty-five dollars ($25.00) shall be a credit on the license fee as otherwise provided in this article only for the tax year which such minimum fee covers and shall not be a credit for any subsequent year. Businesses with a current license as of June 30, 2003, shall be exempt from the payment of the initial license fee. Licensees that are delinquent in payment of prior year license fees must pay all amounts due for prior years to obtain a current license to conduct business within the city limits.
j) The Chief Financial Officer shall have the authority to extend the time for filing of any return required by this article or regulations thereunder at his/her discretion. Such extension shall be upon the written request of the licensee. Notwithstanding the granting of any extension of time for filing any required return, any balance unpaid when payment is due under the terms of this article shall bear interest at the rate as defined in KRS 131.010(6) until paid.

§ 117.07 Collection of license fee at source.
a) It is the duty of each employer, as defined in this article, who employs one (1) or more persons on a salary, wage, commission or other compensation basis, to deduct monthly or more often, at the time of the payment of such compensation, the license fee on such salary, wage, bonus, incentive payment, commission, or other compensation due by the employer to the employee. The licensee fee shall be deducted by the employer from all compensation that exceeds $15,000 paid to employees for activities in the city. The maximum license fee to be withheld from employees working within the city limits shall be $300 for the portion allocated to the City of Bardstown. However, the mere fact that the license fee is not withheld will not relieve the employee of the responsibility of filing a return and paying the fee on the compensation received. A nonresident employer either maintaining in the city an office, business address, or doing business in the city, or is otherwise subject to service of legal process is subject to the withholding provisions of this section.
b) Where an employee received compensation for personal services rendered or performed partly within and partly outside the city, the withholding agent shall deduct and withhold that portion of the compensation which is earned within the city in accordance with the following rules of apportionment:
1) If the licensee is a traveling salesman, agent, or other employees, whose compensation on the basis of commissions, depends directly on the volume of business transacted by him, the deducting and withholding shall attach to the portion of the entire compensation, which the volume of business transacted by him within the city bears to the volume of business transacted by him both within and outside the city;
2) The deducting and withholding of personal service compensation of all other employees, including officers of corporations, shall attach to the portion of the personal service compensation of such employee, which the total number of working days employed within the city bears to the total number of working days employed within and outside the city;
3) The occasional entry into the city of an employee, who performs the duties for which he is employed entirely outside the city, but enters the city for the purpose of reporting, receiving, instructing, accounting, etc., incidental to his duties outside the city, shall not be deemed to take such employee out of the class of those rendering their service entirely outside the city.
c) An employer is required to withhold the license fee on the full amount of any advances made to an employee on account of commissions where the advances exceed the commission earned.
d) An employer required to withhold the license fee, on compensation paid to an employee, may in determining the amount on which the fee is to be withheld:
1) Ignore any amount allowed and paid by the employer to the employee for expenses necessarily and actually incurred by the employee in the actual performance of his services; or
2) Such employer shall, however, on or before January thirty-first of each year, furnish the Chief Financial Officer a summary payroll report that includes, total payroll, total earnings for employees less than or equal to $15,000, total earnings subject to the city license fee, and total earnings that exceed the maximum taxable ($75,000 per employee) in such form as the employer may choose.
e) An employee may request a refund of license fees paid on any amount necessarily incurred and expended by the employee in the actual performance of his services, for which expense he is not to be or has not been reimbursed by the employer. Qualified expenses, in either case, must be recognized by the federal and state authorities for payroll tax purposes. The employee shall furnish the Finance Department with an itemized statement of the expenses claimed on forms prescribed by the CFO.

§ 117.08 Returns of license fee withheld and payment.
a) The return and payment required on account of deductions by employers from salaries, wages and other compensation of employees shall be made quarterly for the quarterly periods ending March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year. When an employer's liability to the city on account of the license fee withheld from compensation of employees at the end of the first or second month of a calendar quarter exceeds five thousand dollars ($5,000), the amount of such liability shall be paid to the Finance Department on or before the fifteenth day of the following month. If an employer withholds less than one thousand $1,000 annually, that employer may file withholding reports annually.
b) The employer, in addition to any return required to be filed with respect to his own earnings or net profits, shall, on or before the last day of the month next following each quarterly period, make a return and pay to the Finance Department the full amount of the license fee so deducted or withheld with respect to compensation paid all of his employees subject to the license fee under this article. No part of such tax so withheld and so reported may be paid to the Finance Department in installments.
c) The return required under this section shall be made on a form furnished by or obtainable from the Finance Department.
d) In deducting and withholding the license fee at source and in the payment of any fee under this article, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one (1) cent.

a) § 117.09 Exemptions. The following income is not deemed to be salaries, wages, commissions and other compensations and the net profits within the meaning of this article:
1) Pension or retirement payments. Periodical payments, commonly recognized as pension or retirement pensions, made to persons retired from service after reaching a specified age or after a stated period of employment.
2) Disability, sickness, accident benefits and unemployment compensation. Payments made to employees by an employer under a disability, sickness and accident plan or unemployment compensation payments by the state, or any other agency.
3) Death benefits. Death benefits payable by an employer to the beneficiary of an employee or to this estate, whether payable in a single sum or otherwise.
4) Benefits arising under the Workers' Compensation Act. Amounts received by employees under the Workers' Compensation Act as compensation for a disability sustained during the course of employment, together with any amount of damages received by suit or agreement on account of such disability.
5) Executives and directors. An officer or director of a corporation performing services out of the city except for occasional visits to the city office to examine correspondence, etc. is not subject to the license fee. Where an organization meets in the city, and part of the work required as an officer or director or such organization is done by him in the city, his compensation is subject in the ratio that those duties bear to his total duties.
6) Domestic servants. Domestic servants employed in private homes are not subject to the provisions of this article.

§ 117.10 Regulatory license fees. (SHOULD WE ADD REFERENCES TO OTHER ARTICLES IN TITLE XI THAT LINK TO THE NEW LICENSING PROVISIONS OR STATE THAT THIS LICENSE IS AN ADDITION TO FEES IMPOSED BY OTHER CHAPTERS?)
a) The City Council hereby finds that the following occupations are of such a nature as to require special regulation and supervision and therefore the following minimum license fees are imposed on every person engaged in the business, occupation, calling or profession, or using, holding or exhibiting articles named in this section who shall pay in advance to the city for each calendar year (or fraction thereof in the case of a new business) the license fee or fees herein set forth which payment shall be a credit on the license fee as otherwise provided in this article; provided, however, that where minimum fees are set forth in the following table for a period of less than one (1) year the same shall be considered as the minimum fee due for the period set forth in the table and shall be paid in advance of engaging in the activity.
b) If a licensee engaged in more than one (1) type of activity in one business entity, the highest minimum license fee shall apply. In the following table the words, "before showing" shall mean that the license fee per showing is due prior to the date of each showing. Where the word "yearly" appears, the same shall mean that the minimum fee shall be due on or before the first day of January, and shall be for the ensuing year ending December thirty-first and for a like period of time for each succeeding year thereafter.
c) In no event shall any minimum fee set forth under this section be reduced for the reason that the business or activity covering same shall have been commenced subsequent to the first day of January of the tax year.

d) Fee Schedule
Occupations Fee
CARNIVALS, regardless of local sponsorship, per week before showing $100.00
CIRCUSES, regardless of local sponsorship, per day before showing 100.00
NON RESIDENT MERCHANTS, yearly 25.00

§ 117.11 Duties of the Finance Department and Chief Financial Officer.
a) The Chief Financial Officer is required:
1) To collect the license fee imposed under this article;
2) To adopt and promulgate, and to enforce rules and regulations relating to any matter of things pertaining to the administration and enforcement of the provisions of this article, including provisions for the reexamination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him shall be binding upon the licensee and employers; provided, however, all such rules, regulations and decisions shall be subject to the consent and approval of the board of commissioners.
b) The Finance Department is required:
1) To receive the license fee imposed under this article;
2) To keep an accurate record showing the amount received by him from each license payer and withholding employer and the date of the receipts.
c) Under the powers given the Chief Financial Officer, these regulations are issued. Additional regulations and rulings will be issued from time to time as circumstances may demand. These regulations, together with all amendments and supplements and supplements thereto and all changes therein, will be on file with the Chief Financial Officer; and will be open to public inspection. Copies thereof will so far as possible, be available to all license payers, employers and their representatives upon request.
d) The Chief Financial Officer shall have the following inquisitorial powers:
1) The Chief Financial Officer personally, or his agents or employees, is authorized and empowered to examine the books, papers and records of any employer, or supposed employer, or of any license payer, or supposed license payer, in order to verify the accuracy of any return made, or, if no return was made, to ascertain the license fee imposed by this article. The director may enforce this right by application to the appropriate court having jurisdiction over these matters. The Chief Financial Officer may request copies of federal tax returns to substantiate earnings reported under this ordinance.
2) Every employer and every licensed payer is required to furnish to the Chief Financial Officer or his duly authorized agents and employees, the means, facilities and opportunity for such examinations, investigations and audits as are authorized in and by this article.
3) The Chief Financial Officer is further authorized to examine under oath any person concerning any income which was or should have been returned for license fee and to this end the Chief Financial Officer has the right and power to compel the production of books, papers and records, and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such income.
4) Refusal of any examination of any employer or person subject to the license fee or presumed to be such employer or person so subject constitutes a misdemeanor punishable by fine.
5) Agents and employees charged with duty of inspection or auditing of records of employers and license payers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.

§ 117.12 Record to be kept by employers and license payers.
Employers and others subject to the license fee under this article are required to keep such records as will enable the filing of true and accurate returns, whether of fees withheld at source or of fees payable upon earnings or net profits, or both and such records are to be preserved to enable the Chief Financial Officer or any agent or employee of the Chief Financial Officer to verify the correctness of the return filed.

§ 117.13 Collection of deficiencies; allowance of credit for overpayment.
a) If as a result of investigation conducted by the Chief Financial Officer a return is found to be incorrect, the Chief Financial Officer is authorized to assess and collect any underpayment of license fee withheld at source or any underpayment of license fee owing by any license payer, with respect to earnings or net profits, or both. If no return has been filed and a license fee is due, the fee actually due may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
b) Should it be disclosed either as a result of an investigation by the Chief Financial Officer or through the medium of the filing of a claim or petition for refund or credit, than an overpayment has been made, the city will refund such overpayment.
c) The employer will in every instance be required to pay the full license fee that should have been withheld, even though he may fail to withhold from the employee. If too much has been withheld, the excess shall be refunded by the employer to the employee. While the withholding agent (employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during any month will not need to be reflected in the withholding return or disclosed by schedules or statements thereof attached. However, where adjustments are made between employer and employee disclosure shall be made in a statement supporting the annual schedule or schedules filed pursuant to this article.

§ 117.14 Confidential information.
a) Any information gained by the Finance Department, the Chief Financial Officer, or any other official or agent or employee of the city as a result of any returns, investigations, hearings or verifications required or authorized by this article shall be confidential, except in accordance with proper judicial order, and any person or agent divulging such information shall, upon conviction, be subject to a fine of not less than two hundred fifty dollars ($250.00) nor more than five hundred dollars ($500.00) or imprisonment not to exceed sixty (60) days, or both, at the discretion of the court, and shall be dismissed from employment by the city upon conviction; provided, however, such person may disclose to the state commissioner of revenue or his duly authorized agent all such information and the right to inspect any of the books and records of the city if the state commissioner of revenue grants to the city the reciprocal right to obtain information from the files and records from the state department of revenue and maintains the privileged character of the information so furnished to him.
b) License fee returns and all audits connected therewith are confidential. Any information gained by the Chief Financial Officer and Finance Department by their agents or employees, or by any other official or agent of the city as a result of any returns, investigations, hearings, or verifications required or authorized by this article, shall be held confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Violation of this subsection constitutes a misdemeanor, punishable by fine not less than two hundred fifty dollars ($250.00) nor more than five hundred dollars ($500.00) or imprisonment of not exceeding sixty (60) days, or both at the discretion of the court, and by dismissal from employment by the city. Every such breach of confidence constitutes a separate offense.

§ 117.15 Interest and penalties.
All license fees imposed by this article remaining unpaid after they become due shall bear interest, in addition to the amount of the unpaid fee, at the rate of 1% per month and the license payers upon whom the taxes are imposed shall be liable, in addition to the fee and interest, to a penalty of one (1) percent per month or fraction thereof not to exceed ten (10) percent of the amount of such unpaid license fee.

§ 117.16 Unlawful imposition of license.
a) All monies derived from license fees under the provisions of this article shall be paid to the Finance Department and placed to the credit of the general revenue fund of the city and shall be used and expended in defraying current, general and incidental expenses of the city.
b) It is the purpose of this article to provide revenue for the general fund of the city and it is not the intention of the city or of this article to impose and require an occupational license fee prohibited by law.

§ 117.17 Violations and penalties.
a) It shall be unlawful for any person to engage in any occupation, trade or profession, or other activity in the city without first having paid the minimum license fees herein required. There shall be a penalty of twenty-five dollars ($25.00) imposed if the minimum license fee is not paid on or before February first of the current tax year, or thirty (30) days following the opening of a new business. There shall be a penalty of ten (10) percent on the net profit tax of a business if not paid by May 15 of the current tax year or within one hundred thirty-five (135) days from the end of the business's fiscal year. Any person who shall fail, neglect or refuse to pay the minimum fees as hereinabove set forth when same shall have become due and payable, shall in addition to the penalties herein prescribed, upon conviction, be guilty of a misdemeanor and be subject to a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00) or imprisonment of not more than thirty (30) days, or to both such fine and imprisonment for each offense.
b) Any person who shall fail, neglect or refuse to make any return required by this article or any employer who shall fail to withhold the license fee or to pay over to the city those so withheld under the terms of this article, or any person who shall refuse to permit the Chief Financial Officer or any agent, employee designated by him in writing, to examine books, records and papers pertaining to information required under this article, or who shall knowingly make any incomplete, false or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole or any part of the license fee shall become liable to the city for such fees as well as the interest and penalty thereof and shall in addition, upon conviction, be guilty of a misdemeanor and be subject to a fine of not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00) or imprisonment for not more than thirty (30) days, or to both such fines and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed herein.
c) The failure of any employer or license payer to receive or procure returns, or other forms is not an excuse for failure to make any return, or to pay the license fee.