ORDINANCE NO. O-03-2008

 

AN ORDINANCE OF THE CITY OF FORT THOMAS, CAMPBELL COUNTY, KENTUCKY, AMENDING TITLE XI, SECTION 113.03 OF THE FORT THOMAS CODE OF ORDINANCES RELATING TO THE PAYMENT OF OCCUPATIONAL LICENSE TAXES IN THE CITY OF FORT THOMAS. 

 

            WHEREAS, the City of Fort Thomas has previously adopted ordinance O-27-2004 relating to the payment of occupational license taxes for the privilege of engaging in occupations, trades, professions, businesses and other activities in the City of Fort Thomas; and

 

            WHEREAS, the City of Fort Thomas desires to be consistent with the requirements of KRS 68.197(11) to require that duly ordained, commissioned, or denominationally licensed ministers of religion shall be subject to the same license fees imposed on others in the county on salaries, wagers, commissions, and other compensation earned for work done and services performed or rendered and deems it necessary and desirable that certain changes be made to existing ordinances imposing occupational license taxes on persons conducting businesses or engaging in occupations or professions within the City of Fort Thomas.

 

NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF FORT THOMAS, CAMPBELL COUNTY, KENTUCKY:

 

SECTION I

 

That Title XI, Section 113.03 of the City of Fort Thomas Code of Ordinances shall be amended as follows:

 

(6) Insurance companies incorporating under the laws of and doing business in the Commonwealth of Kentucky; and

 

(7) Persons or business entities that operate a two-dwelling unit rental property, where the owner occupies one dwelling unit and rents the other dwelling unit that is a part thereof; and.

 

(8) No occupational license shall be imposed on a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect, or religious organization, to teach and preach its public worship in the performance of one or more of those duties.  However, it is not intended to exempt such ordained ministers of religion from the necessity of paying occupational license taxes for work done or services performed in the city in activities not connected with his or her regular duties as minister of religion.  Nothing in this division shall be construed to mean that employees of churches, religious congregations, or religious societies of all creeds (except duly ordained ministers) shall be relieved from the payment of occupational license taxes in compliance with this chapter.

 

SECTION II

 

All ordinances, resolutions or parts thereof, in conflict with the provisions of this ordinance, are to the extent of such conflict, hereby repealed.

 

SECTION III

 

This Ordinance shall be in full force and effect from and after its passage, approval, and publication as required by law.

 

                                                                                    APPROVED:

 

 

 

                                                                                    ______________________________

                                                                                    Mary H. Brown, Mayor

 

1st Reading:  January 22, 2008

 

Adopted:  February 4, 2008

 

Publication:  February 14, 2008

 

ATTEST:

 

 

 

_______________________________

Melissa K. Kelly, City Clerk