Henderson County, KY
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Fiscal Court of Henderson County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Insurance company license fee or tax — See Ch. 137, Art. I.
Article I Utility Gross Receipts Tax

§ 220-1 Statutory authorization.

§ 220-2 Definitions.

§ 220-3 Collection of delinquent taxes by County Attorney.

§ 220-4 Liability for costs of collection.

§ 220-5 Exemptions; consumer liability.

§ 220-6 Due date.

§ 220-7 Determination of services furnished outside County.

§ 220-8 Utility rate increase.

Article II Transient Room Tax

§ 220-9 Tax imposed.

§ 220-10 Term.

§ 220-11 Collection; filing of returns; penalty.

§ 220-12 Use of funds.

§ 220-13 Audit.

Article III Bank Deposit Franchise Tax

§ 220-14 Tax imposed; disposition of funds.

§ 220-15 Definitions.

§ 220-16 Rate of tax; amount and location of deposits; accounting methods.

§ 220-17 Administration.

§ 220-18 Due date.

§ 220-19 Records.

Article IV Occupational License Tax

§ 220-20 Definitions.

§ 220-21 Occupational license application and certificate required.

§ 220-22 Occupational license tax payment required.

§ 220-23 Apportionment.

§ 220-24 Employers to withhold.

§ 220-25 Returns required.

§ 220-26 Extensions.

§ 220-27 Refunds.

§ 220-28 Federal audit provisions.

§ 220-29 Administrative provisions.

§ 220-30 Information to remain confidential.

§ 220-31 Penalty.

§ 220-32 Use of occupational license tax.

Article V Fire Department Membership Charges

§ 220-33 Definitions.

§ 220-34 Membership charges on property tax bills.

§ 220-35 Subscriber opt-out procedure.

§ 220-36 Collection and distribution.

§ 220-37 Option for departments; revocation of collection privilege; oversight.