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101 E Main Street, Georgetown, KY 40324
(502) 863-7850
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101 E Main St,
Georgetown, KY 40324
101 E Main St, Georgetown, KY 40324
(502) 863-7850
(502) 863-7850
CALL US NOW
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Georgetown, KY 40324
(502) 863-7850
Facebook
Youtube
Contact Us
101 E Main St,
Georgetown, KY 40324
(502) 863-7850
CALL US NOW
Facebook
Youtube
Search
Home
Transparency
Agenda
Minutes
Ordinances
Open Records Request
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O RDIN ANCE #0308 A n Ord in ance re la tin g to Lic e nse fe es upo n all pe rs o n s who are enga ged or em plo ye d in a ny t r a de, occu patio n or pro fe ssio n wit h in th e County of Sco tt, fo r th e healt h , ed uca tio n , s a fe ty ,w elf a re and co nve nie nce of th e in habit a nts of Sco tt Coun ty , Ken tu cky. W HER EAS, Sco tt County fis ca l co urt and sta ff have re vie w ed th e exis tin g Ord in ance s r e la te d t o th e im posit io n of occu patio nal and ne t pro fit s lic e n se ta xe s fo r th e pu rp o se of m odern iz in g th e County 's ta x str u ctu re to th e end th at it s ta x pro vis io n s co n fo rm to House Bil l 1 07 e nacte d by th e Kentu cky Genera l Asse m bly in 2003 and will be gene ra lly co nsis te n t wit h t h e l ic e nse ta x str u ctu re of th e Cit y of Georg eto w n and th e Sco tt Coun ty Pub lic Sch o ol Dis tr ic t s o t h at t h e County 's occu patio nal and net pro fit s ta xe s may be more eff ic ie n tly adm in is te re d . B e it Ord ain ed by th e Fis ca l Court of th e Coun ty of Sco tt, Com mon w ealt h of Kentu cky, a s f o llo w s: A RTIC LE I D EFIN IT IO NS. T he fo llo w in g word s, when use d in th is artic le , sh all have th e mea nin g s ascrib ed to th em i n t h is s e ctio n, exce pt where th e co nte xt cle arly in dic a te s or re q uir e s a dif f e re nt mea nin g : ( 1 ) "B usin ess entit y " means each se para te co rp ora tio n , li m it e d lia b ilit y co m pany, busin ess deve lo pm ent co rp ora tio n, partn ers h ip , lim it e d partn ers h ip , re g is te re d lim it e d lia b ili t y partn ers h ip , so le pro prie to rs h ip , asso cia tio n , jo in t sto ck co m pany, re ce iv e rs h ip , tr u st, pro fe ssio nal se rv ic e org aniz a tio n, or oth e r le ga l entit y th ro u gh whic h busin ess is co nducte d; ( 2 ) "C om pensa tio n" means wages, sa la rie s, co m mis sio ns, or any oth er fo rm of re m unera tio n paid or paya ble by an em plo ye r fo r se rv ic e s perfo rm ed by an em plo ye e, whic h are re quir e d to be re porte d fo r fe dera l in co m e ta x purp ose s an d adju ste d as fo llo w s: ( a ) In clu de any am ounts co ntr ib ute d by an em plo ye e to any re tir e m en t, pro fit s h arin g, or defe rre d co m pensa tio n pla n, whic h are de fe rre d fo r fe de ra l in co m e ta x p urp ose s under a sa la ry re ductio n agre em ent or sim ila r arra ngem ent, in clu din g but not l im it e d t o sa la ry re ductio n arra ngem ents under Sectio n 40 1(a ), 401(k ), 402(e ), 403(a ), 4 03(b ), 4 08, 414(h ), or 457 of th e In te rn al Reve n ue Code ; and ( b ) In clu de any am ounts co ntr ib ute d by an em plo ye e to any welf a re bene fit , f r in ge b enefit , or oth er benefit pla n made by sa la ry re d uctio n or oth er pa ym en t meth od w hic h p erm it s em plo ye es to ele ct to re duce fe de ra l ta xa ble co m pensa tio n unde r th e I n te rn al R eve nue Code, in clu din g but not lim it e d to Sectio ns 12 5 and 13 2 of th e In te rn a l R eve nue Code; ( 3 ) “C ounty ” means Sco tt County , Kentu cky, in clu din g th e cit ie s of Georg eto w n, S ta m pin g Gro und, Sadie ville and any oth e r co m m unit y wheth e r in co rp ora te d or not;
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