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Henderson County, KY
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Part II: General Legislation
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Chapter 220 Taxation
Chapter 220
Taxation
[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.