THECITYOFPADUCAH,KY                                   
                                       2020 ANNUAL LICENSE TAX APPLICATION 
GENERAL INSTRUCTIONS:          ALL ITEMS ON THIS APPLICATION MUST BE ANSWERED.  FAILURE TO DO SO WILL DELAY THE PROCESSING OF YOUR APPLICATION 
                       AND COULD RESULT IN A PENALTY CHARGE.  INSTRUCTIONS ARE PROVIDED FOR YOUR ASSISTANCE. 
 
                                                                                     Type of Business_________________________________________ 
                                                                                     Account Number:                   
                                                                                                                       
PLEASE COMPLETE LINES 1-3 IF ANY CHANGES 
1.  NAME OF BUSINESS_________________________________________________________________________________________________________________ 
 
2.  MAILING ADDRESS________________________________________________CITY__________________________STATE_______ZIP___________________ 
 
3.  BUSINESS PHONE (         )__________________________________________           FAX(         )____________________________________________________ 
 
4.  EMAIL ADDRESS____________________________________________________________________________________________________________________ 
5.  OWNERSHIP: 
                 PROPRIETORSHIP  (OWNER’S SSN)                     _________________________________________________________________________ 
                  
                 PARTNERSHIP      (PARTNER’S NAME &SSN)    ________________________________________________________________________ 
                  
                 CORPORATION      (PRESIDENT’S NAME & FIN) ________________________________________________________________________ 
6.  DO YOU HAVE W2 EMPLOYEES WORKING IN PADUCAH?      YES______                      NO______ 
                   IF YES, UNDER WHAT COMPANY NAME IS PAYROLL PAID?____________________________________________________________ 
7.  DO YOU HAVE 1099 EMPLOYEES WORKING IN PADUCAH?   YES_____    NO______       (IF SO PLEASE ATTACH A COPY OF 1099’S) 
 
8.  PADUCAH LOCATION(S) AND PHONE NUMBER IF DIFFERENT FROM ABOVE_____________________________________________________________ 
9.  DO YOU LEASE THE PROPERTY WHERE THE BUSINESS IS LOCATED?                         YES_____ NO_____ 
 
                 IF YES, PROVIDE THE OWNER’S NAME________________________________________________________________________________ 
CALCULATIONS: 
A.  TOTAL GROSS RECEIPTS BASED ON PERIOD____________________TO___________________  CY OR FY                                        A $_______________________ 
                  
B.  ALLOWABLE DEDUCTIONS               SALES TAX    $____________________                                                   
                                   
                                  RETURNS           $____________________ 
 
                                  LIQUOR SALES      $____________________ 
 
                                  UNCOLLECTIBLE  $____________________                                                       B $_______________________ 
                                  OUTSIDE CITY      SEE INSTRUCTIONS FOR APPORTIONMENT                                      
C.  TOTAL GROSS RECEIPTS SUBJECT TO LICENSE FEE(LINE A minus line B) OR (total from line 6 of apportionment)              C $_______________________ 
 
D.  LICENSE FEE                      UP TO $3,500,000 MULTIPLIED BY           MINIMUM FEE _______ 
  (LINE C MULTIPLIED BY RATE)           (EXCESS OF $3,500,000 MULTIPLY BY .00005)                                            D $_______________________ 
 
E.  PENALTY_______PERCENT OF FEE (SEE INSTRUCTIONS)                                                                          E $_______________________ 
 
F. INTEREST_______PERCENT OF FEE (SEE INSTRUCTIONS)                                                                          F $_______________________ 
 
G. TOTAL DUE (ADD LINES D+E+F)                      MAIL PAYMENT TO:  CITY OF PADUCAH                                        G $_______________________ 
                                                                                          P O BOX 9001241 
                                                                                            LOUISVILLE, KY 40290-1241 
IF NO LONGER IN BUSINESS, ENTER CLOSING DATE  ______/_______/_______ 
IAFFIRMTHATTHISRETURN(INCLUDINGANYACCOMPANYINGSTATEMENTS)HASBEENEXAMINEDBYME,ANDTOTHEBESTOFMYKNOWLEDGEANDBELIEF,ISA                                    
TRUE,CORRECTANDCOMPLETERETURN,MADEINGOODFAITH,PURSUANTTOTHEORDINANCEADOPTEDDECEMBER2,1947,ASAMENDEDANDTHEREGULATIONS                                    
ISSUEDUNDERAUTHORITYTHEREOF.   
 
___________________________________________________________             _________________________________________________      ___________________ 
SIGNATUREOFOWNER/PARTNER/CORPORATEOFFICER                               PREPARER                                               DATE 
    YOURAPPLICATIONMUSTBESIGNEDANDACOPYOFYOURFEDERALTAXRETURNANDSUPPORTINGSCHEDULESMUSTBEATTACHED                              
 THECITYOFPADUCAHWILLNOTISSUEABUSINESSLICENSETOANYBUSINESSSUBMITTINGANAPPLICATIONTHATISNOT                                                        
                        ACCOMPANIEDBYTHECORRECTFEDERALTAXFORMANDPROPERPAYMENT.                                              
 

                                                                         Instructions 
 
NEW BUSINESS 
BEFORE ENGAGING IN ANY PROFESSION OCCUPATION TRADE VOCATION CALLING OR OTHER BUSINESS ACTIVITY SUCH PERSON S  SHALL FIRST PAY TO THE  ITY OF  ADUCAH A LICENSE , , , , , ( ) C P
FEE IN ACCORDANCE TO THE LAWS OUTLINED BY  ITY  RDINANCE  HAPTER C O C 106A  RTICLE III. 
 
EXISTINGBUSINESS  
ANY PERSON S  WHO ENGAGED IN ANY BUSINESS ACTIVITY FOR ALL OR PART OF ONE YEAR  SHALL PAY A LICENSE FEE FOR SUCH YEAR BASED UPON GROSS RECEIPTS FROM THE PRECEDING ( ) ,
YEAR    AYMENT OF LICENSE FEE ALONG WITH COMPLETED APPLICATION AND FEDERAL TAX RETURN IS DUE ON OR BEFORE  PRIL . P    A 15 OF EACH YEAR    ROVIDED HOWEVER  THAT IF THE . P ,
BUSINESS ENTITY OPERATES ON A FISCAL YEAR WHICH IS NOT BASED ON A CALENDAR YEAR  THE BUSINESS ENTITY MAY FILE THE APPLICATION ON OR BEFORE THE ,     15TH DAY OF THE FOURTH 
MONTH FOLLOWING THE CLOSE OF THE BUSINESS ENTITYS FISCAL YEAR’    . 
 
TOTAL  ROSS  ECEIPTSG R  
                                                                                                    
THE LICENSE TAX DUE FOR EACH CALENDAR YEAR SHALL BE MEASURED BY THE AMOUNT OF THE GROSS RECEIPTS DURING THE LAST CALENDAR YEAR OR FISCAL YEAR   .  
 
 APPORTIONMENT 
 
FOR BUSINESS ENTITIES WITH BOTH PAYROLL AND SALES REVENUE IN MORE THAN ONE TAX DISTRICT MULTIPLY THE GROSS RECEIPTS BY A FRACTION THE NUMERATOR OF WHICH IS THE , ,
PAYROLL FACTOR  WHICH IS DESCRIBED IN SUBSECTION  A  OF THIS SECTION PLUS THE SALES FACTOR  WHICH IS DESCRIBED IN SUBSECTION  B  OF THIS SECTION AND THE DENOMINATOR , ( ) , , ( ) ,
OF WHICH IS THE NUMBER TWO  AND  OR BUSINESS ENTITIES WITH SALES REVENUE IN MORE THAN ONE TAX DISTRICT BY MULTIPLYING THE GROSS RECEIPTS BY THE SALES FACTOR AS SET ; F ,
FORTH IN SUBSECTION  B  OF THIS SECTION( ) . 
 
( ) TA    HE PAYROLL FACTOR IS A FRACTION THE NUMERATOR OF WHICH IS THE TOTAL AMOUNT OF COMPENSATION PAID OR OTHERWISE PAYABLE BY THE BUSINESS ENTITY DURING THE ,
REPORTING PERIOD WHICH IS ATTRIBUTABLE TO SERVICES PERFORMED BY THE BUSINESS ENTITYS EMPLOYEES IN THE CITY AND THE DENOMINATOR OF WHICH IS THE TOTAL ’ ,
COMPENSATION PAID OR OTHERWISE PAYABLE BY THE BUSINESS ENTITY DURING THE REPORTING PERIOD FOR ALL OF  THE SERVICES PERFORMED BY THE BUSINESS ENTITYS EMPLOYEES ’
WHEREVER LOCATED    OMPENSATION ATTRIBUTABLE TO EMPLOYEES IN THE CITY IS BASED ON THE TIME THAT THE EMPLOYEES PERFORMED SERVICES IN THE CITY. C      . 
 
( ) TB    HE SALES FACTOR IS A FRACTION THE NUMERATOR OF WHICH IS THE TOTAL SALES REVENUE OF THE BUSINESS ENTITY IN THE CITY DURING THE REPORTING PERIOD AND THE , ,
DENOMINATOR OF WHICH IS THE TOTAL SALES REVENUE OF THE BUSINESS ENTITY EVERYWHERE DURING THE REPORTING PERIOD. 
          
Allocation Factors                                                                               Column A                         Column B                       Column C 
                                                                                                City of Paducah                     Total Everywhere               Percentage 
 
1.  Gross Receipts………………………………………………………$_____________                       $____________                ___________%   
      (If not applicable write N/A in column C)  
2.  Total Wages & Salaries……………………………………………..$_____________                      $____________                                                    ___________%   
      (If not applicable write N/A in column C) 
3.  Total Percents (Line 1 Column C plus Line 2 Column C)……………………………….…………………………………………...___________% 
 
4.  Average Percentage (Line 3 divided by number of applicable percentages)……………….……………………………………..___________% 
 
5.  Total Gross Receipts (Line 1 Column B)……………………………………………………………………………………………...$___________ 
 
6.  Gross Receipts subject to license fee (Line 5 multiplied by Line 4) Enter on Line C of front page…………………………..$___________ 
 
LATEPAYMENTPENALTYANDINTEREST        
ANY BUSINESS ENTITY FAILING TO FILE A COMPLETED APPLICATION AND FAILING TO PAY THE CORRECT LICENSE FEE ON OR BEFORE THE DATES OUTLINED ABOVE SHALL PAY A PENALTY ,
EQUAL TO FIVE PERCENT (5%) OF THE ANNUAL LICENSE TAX DUE FOR EACH CALENDAR MONTH OR FRACTION THEREOF   ROVIDED HOWEVER  THE TOTAL PENALTY IMPOSED UNDER THIS . P ,
SECTION SHALL NOT EXCEED TWENTYFIVE PERCENT - (25%) OF THE TOTAL ANNUAL LICENSE TAX DUE NOR SHALL IT BE LESS THAN TWENTYFIVE DOLLARS -     ($25).    
 
IN ADDITION TO THE PENALTIES PRESCRIBED IN THIS SECTION SUCH BUSINESS ENTITY SHALL ALSO PAY AS PART OF THE LICENSE TAX  AN AMOUNT EQUAL TO TWELVE PERCENT , , ,               (12%) PER 
ANNUM SIMPLE INTEREST ON ANY UNPAID ANNUAL LICENSE TAX WHICH WAS DUE AND PAYABLE TO THE CITY UNDER THIS  RTICLE FROM THE TIME THAT THE LICENSE TAX WAS DUE UNTIL A
THE LICENSE TAX IS FINALLY PAID TO THE CITY    FRACTION OF A MONTH IS COUNTED AS AN ENTIRE MONTH. A         . 
 
EXTENSIONOFTIME   
IF A TAXPAYER HAS RECEIVED AN EXTENSION OF TIME PAST  PRIL , A 15, HE SHALL BE GRANTED A SIMILAR EXTENSION BY THE CITY PROVIDED THAT HE; : 
     a)  SUPPLIES A COPY OF THE FEDERAL EXTENSION PRIOR TO  PRIL A     15 OF ANY YEAR. 
     b)  SUBMIT AN APPLICATION WITH ESTIMATED GROSS RECEIPTS AND PAY AN ESTIMATED BUSINESS LICENSE FEE WHICH SHALL BE ADJUSTED UPON FILING OF HIS FINAL RETURN,                    . 
     c)  ANY AMOUNT THAT THE ACTUAL FEE IS OVER THE ESTIMATED PAYMENT SHALL BE SUBJECT TO INTEREST AND PENALTIES. 
 
THEFULLORDINANCEPERTAININGTOGROSSRECEIPTLICENSETAXMAYBEFOUNDINSECTION106ARTICLEIII OFTHEPADUCAHCODEOFORDINANCESOR                                                                        
ONTHECITYOFPADUCAHWEBSITEAT                   WWW.PADUCAHKY.GOV. 
 
                                                               CITY HALL OFFICE HOURS ARE 8:00 . . A M TO 4:30 . . PM