PUBLIC NOTICE:
Ya-Ya’s LLC hereby declares it’s intention(s) to apply for a Nonquota Type 2 Retail Drink License no later than September 27, 2024 with Sunday sales.
The licensed premises will be located at 306 S. Main St., Corbin, KY 40701. The owners are Misty and Michelle Andrews, 60 Clover Meadow Dr., Corbin, KY 40701.
Any person, association, corporation, or body politic may protest the granting of the license(s) by writing the Department of Alcohol Beverage Control, 500 Mero St, 2NE33, Frankfort KY 40601, within thirty (30) days of the date of legal publication.
PUBLIC NOTICE:
Public inspection of Absentee Mail-in (Verity Print) voting equipment to be utilized in the November 5th, 2024, General Election in Whitley County will be held on September 20th, 2024, at 9:00 a.m. in the Election Department of the Whitley County Clerk’s office. (KRS 117.165)
Carolyn Willis
Whitley County Clerk
Chairman
Whitley County Board of Elections
AN ORDINANCE ESTABLISHING THE PROPERTY TAX RATE FOR THE YEAR 2024
No. 24-005
Be it ordained by the City Council of the City of Williamsburg, Kentucky, the 2024 tax rate for Real Property shall be .3080 cents over $100 dollar valuation. Personal Property including automobiles shall be .4406 cents per $100 dollar valuation.
Any city property taxes unpaid as of January 1, 2025 shall be assessed a penalty of Ten (10) percent, as well as interest at the rate of six (6) percent until paid.
RODDY HARRISON, MAYOR
ATTEST: Teresa Black, City Clerk
First Reading: September 9, 2024
Second Reading: September 11, 2024
Published: September 18, 2024
PUBLIC ANNOUNCEMENT
SOLICITATION OF FUEL VENDORS
Bell-Whitley Community Action Agency, Inc. announces that Coal, Wood, Propane, Fuel Oil, and Kerosene Vendors are being solicited to provide home heating fuel in the SUBSIDY and CRISIS Components of the 2024-2025 Low Income Home Energy Assistance Program in Bell and Whitley Counties. The Fall Subsidy Component will begin on November 5th, 2024, and end on December 20th, 2024. The Winter Crisis Component will begin on January 7th, 2025, and end on March 31st, 2025, or until funds are expended.
Interested Vendors may pick up a Vendor Packet at the Bell-Whitley Office at 129 Pine Street Pineville, KY, or 215 N. 4th Street Williamsburg, KY. Clients will select vendors from an Approved Vendor List.
The Bell-Whitley Office must receive all vendor information and fuel quotes no later than 4:30 p.m. Friday, October 11th, 2024.
Minority and disadvantaged business owners are encouraged to apply.
For more information, contact Sandy Hoskins at (606) 337-3044
We do not discriminate on the basis of race, color, national origin, sex, age, religion or disability.
ORDINANCE NO. 2024-6
AN ORDINANCE OF THE CITY OF CORBIN, KENTUCKY, TO IMPLEMENT THE OCCUPATIONAL LICENSE FEE ON ALL COMPENSATION EARNED BY EVERY PERSON AND ALL BUSINESS ACTIVITIES CONDUCTED WITHIN IN THE PORTION OF THE CITY LOCATED WITHIN LAUREL COUNTY, KENTUCKY FOR WORK DONE AND SERVICES PERFORMED OR RENDERED.
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WHEREAS, the City of Corbin deems it necessary and equitable to levy and collect occupational fees on any business, trade, occupation, profession, or other activity for profit within the City of Corbin;
WHEREAS, the occupational license fee is authorized and within the parameters of those set by KRS 91.200;
WHEREAS, the collection of such occupational license fees will be allocated to revenue purposes of the City of Corbin;
WHEREAS, the collection of such occupational license fees under this ordinance are applicable only to business, trade, occupation, profession, or other activity for profit conducted within the portion of the City of Corbin located in Laurel County, Kentucky; and
NOW, THEREFOR, BE IT ORDAINED by the City of Corbin, in Laurel County, Kentucky, as follows:
SECTION I
Every person or business entity engaged in any business, trade, occupation or profession and any person or business entity that makes a filing with the Internal Revenue Service or the Commonwealth of Kentucky’s Revenue Cabinet shall be required to file and pay to the city an annual occupational license tax for the privilege of engaging in such activities within the City of Corbin. The occupational license fee that is levied and imposed by this chapter is at a rate of:
(A) One percent (1%) of all wages and compensation paid or payable to every resident or non-resident employee for work done or services performed or rendered in the City of Corbin; and
(B) One percent (1%) of the net profit from business activities conducted in the City of Corbin by a business entity.
(C) The occupational license fee enacted herein shall not apply to the business, trade, occupation, profession, or other activities listed in KRS 91.200(3).
SECTION II
(A) All business entities required to file a return and all employers must apply for an occupational license tax reporting number from the City of Corbin before commencing business. Business entities and employers are required to notify the City of Corbin of any changes of address, cessation of business activity and of other changes which render the information in the application inaccurate.
SECTION III
(A) Every employer making payment of compensation to an employee shall deduct and withhold upon the payment of the compensation the occupational license tax imposed under this ordinance.
(B) Every employer required to deduct and withhold occupational license taxes under this section shall report for the quarterly periods ending March 31, June 30, September 30 and December 31 of each year the wages or compensation from which occupational license taxes have been so withheld on or before the last day of the month following the end of each such quarter, and shall make the payment required to be made on account of such employee withholding of occupational license taxes on or before the time required for the filing of the quarterly returns.
(C) Every employer shall also deduct from each employee who receives non-cash fringe benefits taxable for federal income tax purposes: at the time at which the receipt of such non-cash benefits by the employee is required to be reported by the employer for federal income tax purposes, the occupational license tax arising from the employee’s receipt of such compensation; and the employer shall remit to the City of Corbin with the deposit made for the period in which such non-cash benefits are so reported the occupational license tax due on such non-cash fringe benefits. The employer may report the value of fringe benefits provided during any period commencing no earlier than November 1 of any year as having been paid by the employer and received by the employee during the following year provided that the reporting for occupational license tax purposes is consistent with the reporting for federal income tax purposes. Occupational license tax shall be paid on the non-cash fringe benefits subject to federal income tax as provided by the Internal Revenue Code and as provided by the Code of Federal Regulations in effect for the licensee’s taxable year; and such non-cash fringe benefits shall be valued for purposes of the imposition of the occupational license tax as provided by the Internal Revenue Code and as provided by the Code of Federal Regulations in effect for the licensee’s taxable year.
(D) Every employer shall, annually on or before the last day of February of each year make a return to the City of Corbin in which is set forth the name, residence and social security number of each employee of said employer employed during the preceding calendar year, giving the amount of wages or compensation earned during such preceding year by each such employee and the amount of occupational license taxes withheld pursuant to this chapter together with a form prescribed by the City of Corbin reconciling the sum total of compensation paid and taxes withheld as disclosed by the information return with the aggregate amount previously reported on the quarterly returns and with aggregate remittances paid for the calendar year, and such other pertinent information as the City of Corbin may require.
(E) Every employer shall furnish each employee a statement, on or before January 31 of each year, showing the amount of compensation earned and the occupational license tax deducted and paid by said employer during the preceding calendar year.
(F) Each employer, in the event of overpayment by the employer of the employee occupational license tax, shall upon request by the employee and may on its own initiative apply to the City of Corbin for a refund on behalf of the employee. Provided, however, that no employer shall be required to make an application hereunder on behalf of an employee if the employer remits the overpayment directly to the employee and unless a refund of $1 or more is due that employee.
(G) Unless written application for refund or credit is received by the City of Corbin from the employer or employee within two years from the date the overpayment was made, no refund or credit shall be allowed.
(H) Every employer who is notified of or discovers an underpayment by the employer of the employee occupational license tax, shall correct the previously submitted returns which had shown the under-withholding and shall remit payment of the employee occupational license tax not previously paid, together with any applicable penalty and interest.
(I) Every employer who fails to withhold or pay to the City of Corbin any sums required by this article to be withheld and paid shall be personally and individually liable to the City of Corbin for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
(J) Any person holding an office of any business entity subject to this section shall be personally and individually liable, both jointly and severally, for any occupational license tax required to be withheld from compensation paid or payable to one or more employees of the business entity, and neither the corporate dissolution or withdrawal of the business entity from the City of Corbin, nor the cessation of holding any corporate office, shall discharge that liability; provided that the personal and individual liability shall apply to each and every person holding the corporate office at the time the occupational license tax becomes or became obligated. No person shall be personally and individually liable under this subsection unless such person had authority to collect, truthfully account for, or pay over the occupational license tax imposed by this chapter at the time that the taxes imposed by this chapter become or became due.
(K) Not withstanding subsections (I) and (J) of this section, every employee receiving compensation subject to the occupational license tax shall be personally liable for any amount due.
(L) The City of Corbin shall have a lien upon all the property of any employer who fails to withhold or pay over to the City of Corbin sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the City of Corbin, the lien shall commence as of the date the amounts withheld were required to be paid to the City of Corbin. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the City of Corbin. The employer shall be responsible for any and all costs, expenses and attorneys’ fees incurred to enforce such lien.
(M) If for any reason the occupational license taxes due hereunder have not been withheld by the employer in whole or in part, the employee is required to file an annual return on or before April 15th with the City of Corbin and to pay the occupational license tax due on all compensation earned which has not been subject to withholding, together with any applicable interest and penalty. The employee shall provide the original copy of the statement furnished to him or her by his or her employer showing all of the compensation earned by him or her, wherever employed, during the period for which such return is made. In addition to the compensation earned by him or her, such return shall show such other pertinent information as may be required by the City of Corbin. Each person making a return required by this section shall at the time of filing the appropriate return pay to the City of Corbin the amount of license tax due under this subsection; provided, that any portion of the license tax deducted by the employer shall be credited on the return and only the balance, if any, shall be due and payable at the time of filing said return.
SECTION IV
This ordinance shall supersede any ordinances in conflict with this Ordinance shall be, and hereby are, repealed to the extent of said conflict.
SECTION V
This Ordinance shall be effective on September 18, 2024 after the enactment and publication thereof, according to law.
SECTION VI
If any provision of this Ordinance as now or later amended or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions that can be given effect without the invalid provision or application.
SECTION VII
This Ordinance shall be published in summary pursuant to KRS 83A.060(9).
CITY OF CORBIN, KENTUCKY
By: MAYOR SUZIE RAZMUS
FIRST READING: 08/19/2024
SECOND READING: 08/29/2024
ATTEST: TORI BROCK, CITY CLERK/ADMINISTRATOR
