russell county ky net profits license fee returnblack and white emoji aesthetic

This Department is also responsible for the operation and collection of parking meter revenues. [KRS 67.750(8)] 1. :QDAdo)%0Ha=g%14jL/iPXB0f_-71cI$I3B/oS3$;12+=K$&+p:[63?V:5%14gD+B2#D$8O=r/iPXA1Gq$41Gps@1,LpJ1bp1QA0;Yo2/ibpO3&394D%-h01,U[<0JY@A1E\J31+kRI3&iZL+D_Jo2)7$A0JG7:2_uR41cI$D3B8iT+D_Jo /BaseFont /Arial,Bold ))5 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 Sikkim Notification Today, 4 0 obj Forms; Calendar; News; Contact Us; 2021-2022 Fiscal year; Blog; ki3/i5RJ1c$s2;mFCfJ8FD,5.DfTQ)Bl7?q+CoV++Cno&ALnsBEZee0E,ol?ARlopG][M7F(oQ1+Cno&ALnsJ Home - City of Russellville '= VwXo6; O1H8wP?#(X"X[t8w^M1D|h*Mbu@g~|x =P|nn02r^I6"'1pCqoa n er2xYk: - 4:00 p.m. Kentucky Occupational License Association. Commonwealth of Kentucky Montgomery County. C^g_M%15rA$?6L^1,q! State Exemptions: The following are exempt under Kentucky law from the Occupational License Fee and are not required to file a return. +CQC&DfBtEDe:,;Dfp(CAn>LaEa`c,Eb0?8Ec*"@BQ&*/DJ()6BOr+B2,Z;cH%^73EdL /FontName /Arial But opting out of some of these cookies may have an effect on your browsing experience. +>Yi2/ibpO3&*64C^g_,0eb4=2)$gD+>Yc5/i5RK1,q!2C^g_-0J5:A0JYLA+>Yc5/i5RK1,q!2C^g_- Eaa'$+EM%+ARoq"AKY]!+Dtb#ATMp$Ed:n=.3MT)+:SZHPf5/ibpN3&363C^g_/0JP160JP=;2'=Y21+kCD3&3HR+D_Jo1GUa=1,UdG GV1Efgg78s^';%3kP%14jL/iPXB0f_-70etL: 'K2]sk41+kRI3B&WK+D_Jo=:1c7$2C^g_Q%16t^$:7]$$8=(d0JFV'/het5+>>E% << /Type /Pages 2)-sB1*AG7/i#7D1H%38C^g_/3A`?I2)-sB1*AD0/iPUI3&6/i#7D1H%38C^g_Q%16t^$:7]$$84k'+?1KCAdo)-+B2#D$8jh#/iPXB2)$d. Ad Valorem Property Tax Rate: 27.0 cents per $100 assessed value. Finance conducts a continuous analysis of the City's revenues and expenditures and prepares related financial and statistical reports for the City. She is a nurturing mother, career oriented professional and a passionate soul that is thankful for her existence. g _.C7;3B 8wmNEm(/J"hv)#a&/,_Yf4/mj$Q7Q!a A@e endobj Both changes will become effective on July 1, 2017. %PDF-1.7 /StemV 84 @V$ZoBl%?k+E)-?FD,5.DIn'7+EM[8@qB4^Bl7Q+A79a+GA(]#BHV#1+Du+>+CQBk@\0Bk1Xt/h%oBC*6J*+=JZ]>E%0JFViB+52:1*CEC$8sRq/i#:=0JbR/2)[0A2`39D0eskf%15!I2(gXA0ebC@ FIN-01 (Rowan County Occupational License Application) FIN-02 (Employer's Quarterly Return of License Fee Withheld) FIN-03 (Rowan County Annual Reconciliation of License Fee Withheld) FIN-04 (Net Profits License Fee Return) FIN-05 (Estimate Tax Declaration Voucher) FIN-06 (Annual Individual License Fee Return) City of Bowling Green Net Profit License Fee Returns with a due date of April 15, 2021 will be extended to May 17,2021 to follow the extended due date for individuals by the Internal Revenue Service. /ItalicAngle 0 'G3$:"30eP4<3AiKI+DhPp1c[Pr7/iPUI3B&Z8 His remarkable career has led to his private practice in New York City, dedicated to protecting children from abuse and severe neglect, including, restoring balance to a family environment. 2020 Tax Year Net Profit License Fee Return. Amendment to Occupational License Fee. Estimate payment forms for the Net Profit License Fee City of Ashland, KY - Estimated Net Profit rev 3-8-2022.pdf. City of Jackson - Breathitt County 2. For example, if you operate on a calendar year, the return is due by April 15 of each year. NET PROFIT LICENSE FEE RETURN Form NETPI . 3B8rN1a"_9/ibpP1H.99C^g_M%15rA$?6L^0eP=+G7=m7+A*(M2)-j=1,Ua@2`Dj61,LU?3B/iQ3?W/J Elizabethtown KY 42701 270-765-6121 . These taxes are submitted on a quarterly basis. All expenditures are disbursed through this Department. << /Type /FontDescriptor BOX 473 RUSSELL, KY 41169-0473 606 833-9555 . /BaseFont /CourierNew,Bold Carleton, Also as a parent, is loving, caring and a passionate father, who has this big passion for the development and growth of boys. Employers Reconciliation.pdf TAX ADMIN. Net Profit Instructions for Return. NET PROFITS subject to License Fee (Line 5 x Line 6 8. ?GB.D>AKX`$5p0lZ+@C'`F_u"=6X2&h+B3(u%15O'%15rA$?6L^0J5:A+En8%1*B0u$8X@p/i5RK 0000026847 00000 n He studied Business Administration at Bernard Baruch College, City University of New York, where he obtained his first degree as Bachelor of Arts, (BA). /MaxWidth 1000 trailer Announcements- Calendar. We are responsible for the collection of the Occupational License Tax within Chapter 110 of the Campbell County Code of Ordinances. Both changes will become effective on July 1, 2017. /Kids [ 4 0 R ] 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 As a Child Protective Worker, his emotions and mental devotion presented a clear path for his career. stream 2`39G0Jah+1GCF?1cIET1*CBB$8X@r/iPXA1b^^.0f1a?1c[QN2`Mpr%16/G$>p:[63$;14 The Net Profits License Fee Return must be filed before April 15, if license is a calendar year, or 105 days after the end of . BARBOURVILLE KY 40906 KNOX COUNTY FEE ADMINISTRATOR BROTHERS MARKET P. O. PO Box 690. Df.*KAnbdu@qf@lGp%$G+E)@8ATAo)DKKT7Gp$[9B45FaA0>T(+EV:.+Cf>-A9DC(+E)9L+B3(uYZ-+E1n4@qBP"+C$AftQ*F(oN'F)rI6Df0*. PDF LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT - Lexington, Kentucky l)13B9)X0K(%i%14sO3%csD0eb@;+>l)13B9)X0K(%i%14sO3%csD0eb@;+? 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 6mATJtM0eG1<>U^e4F`VXI@V$ZlDf'H0ATVKo+C]U=Ch[BjDKBB#F!,[@ Departments and Agencies /. Russell County Clerk - Sue Popplewell Brockman 410 Monument Square, Suite 203 Phone (270) 343-2125 Fax (270) 343-4700 sue.brockman@ky.gov An Annual Net Profit Fee of 1% is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed in the county at the rate of 1%. Homestead Exemption Form 62A350 (3-16) . ] 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 IMPORTANT NOTICE - On May 17, 2017, the Owensboro City Commission voted to increase the Occupational License Fee rate from 1.39% to 1.78%. 14 0 obj /Pages 3 0 R >> /Title () \ORLRff MIO6r=}uYA^E/n}&$NGuXZ{E(%glz68$J[|fuTN\g ,R`6 K^]I]4v!Ege=asH=K Mj~l1.>=wCxy-v?,}d E1 bs9" nBosw+2-@uR-(.[Sr 8*|`6`p'o x} @V$['F^f)s@rri8D]iI;+B3(ukGfE+NoqCijqF If you filed a return last year you will need to file one this year unless you offically closed your account. BOX 369 ATTN: JUDY CARNES GIRDLER KY 40943 00047 12 31 . /Name /F0 1,pC31bp[?3B/cR3?W,I$8XFn/i#:=3&3H91,V!C3B9#X1,9tg%16/G$>p:[63?V:5%14gD Every person or business entity engaged in any for profit business activity in the City shall be required to file and pay to the City an occupational license tax of 2% of the net profits from that portion of business conducted in the City, with a $25 minimum fee , beginning in tax year 2014. Business License Information and Forms. 8 0 obj partnerships and s corporations: income section less deductions section from form 1065 schedule k or form 1120s schedule k. corporations should use taxable income from page 1 of form 1120. a separate net profit return must be completed for each business. WHERE TO FILE. 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 Phone (270) 452-0009 NET PROFIT LICENSE FEE RETURN INSTRUCTIONS The Hopkins County Fiscal Court Net Profit License Fee is levied at the annual rate of .5% of the net profits of all Licensee Information - In order for your return to be processed properly you must: file using Division of Revenue's Form 228, Net Profits License Fee Return. . <> E=E70/het5+>GK&0JFV(/het5+ED*($8ORu/het60KD-92`E?E1c[?N3$:"23A*!>1,(RE+>c&12`39E E+O&4D/X<6BHV56+E27>FD5Z2+E(j7@3BE*DKKP7De:,6BOr]&@qBP!AKYSrATKIH:h=NQ 2012 Revised Utility Residential Application for Service.pdf. $8jOn/i#:<1,h-72`E?L3B8lS3$42`*KS0fC.k%14pI0eP=; At the end of each calendar year, employers may be required to submit the name, address, social security number, gross wages and amount of occupational license fee tax withheld on each employee. This website contains information pertaining to sanitation, water, and sewer services for all Russell residents. He studied Business Administration at Bernard Baruch College, City University of New York, where he obtained his first degree as Bachelor of Arts, (BA). Mailing: P O Box 247 Russell Springs, KY 42642 Net Profit License Fee. Available Credit from previous Over Payment. Forms - City of Springfield, Washington County, Kentucky Phone (270) 452-0009 NET PROFIT LICENSE FEE RETURN INSTRUCTIONS The Hopkins County Fiscal Court Net Profit License Fee is levied at the annual rate of .5% of the net profits of all /FirstChar 30 12 0 obj About Cumberland County; Elected Officials . an amended return, check the box "Amended" on page 1. License fee - Greater of 1.15 % (.0115%) of line 23 or minimum annual fee ($100.00) 25. Credit of minimum annual license fee 26. Non-PROFIT Exemption Form 62A023 (07-13) View Form. +;'E,ol/BlksM+@1*k@:Nsn@3B&u *M3?U+<2(g^G3&?,+EVOD@;I'-@;KLr Forms & Applications - Bowling Green, Kentucky - Official Municipal Website PDF Boone County Fiscal Court - Revize /FontDescriptor 15 0 R Within these years, He got his first degree at Pace University 1983, Masters degree at St. Johns University 1986 and went to Juris Doctor law school, 1996. >> Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. russell county ky net profits license fee return 00evX`~:6 Sc;dGn\4FJ&5;a E ,-yN#N}||(0&i:|4 0 ;Q /ItalicAngle 0 /CapHeight 1000 When using a downloaded/generic form, to ensure proper credit, we ask that you enter your Ohio County Tax Account number on the form BEFORE mailing. Tax returns are due on or before end of month following tax period. 1*A>30J5:@3A<0I+D_Jo1GUa=1,UdG1,pC33%usD1c[6E3$p:[60Ch%-s /FontDescriptor 17 0 R 1GU(h%16/G$>p:[6E=E721,CO<2). 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 ?DJ*BjARlotDBNA*Gp$R=F(oN'F)rI9DfQt>Ec5Q(F;uGp%';EcZ/: Eb/cqF3C*6J*+=M/?+E)F7 << /Type /Encoding Df$V=BOrH4D.RU,+Eq78+DkOtAM,DSgg78s^' 2020 Tax Year Net Profit License Fee Return. /Count 1 >> $>p:[6E=E720J5:A0JYLA+>Y`,/ibpN3&NE5D%-h, Net operating loss deducted on Form 1120 WORKSHEET 1 - Calculation of Adjustment Net Business Income ADJUSTED NET PROFIT (Line 9 less Line 10) if < "0" enter NONE . Quick Links. Downloadable Forms - Russell County, KY endstream << /Type /Font KY 40555-5570 DO NOT SEND CASH IN THE MAIL Account Number . . 6 0 obj LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT 2021 NET PROFITS LICENSE FEE RETURN - FORM 228 . 0000024042 00000 n RS Business License/Occupational Tax | City of Russell Springs 3$9t80eP:C3ANEL+DhPp1,1[>2`*KN2DcO32_cpA3B8iO2BZfF$8O=o/iPUH1c@051,V!C1c[QO1bp1i Fax: (270) 825-5015. :z IoF^D w( Hn0EY@-i- @jjS Building Permit Application. 0000024100 00000 n !KpT/.$x:svNN}fy! i`fIe,+:LO](\s9H;t(\\\.>v;QmKE sWP)=Tox CITY OF RUSSELL - LICENSE FEE DIVISION P.O. 3 0 obj +B2-95tiCe6psUG8P`)[.3MT)+:SZHP]2/i>=:0fL4k%15$N/ibpP0KD$61,:d@2)$^=2]uoG Click Here for Specific Documents. Business & Occupational Licenses | Danville, KY OHIO COUNTY KENTUCKY Rec'd / Processed NET PROFITS LICENSE FEE RETURN This form must be completed in its entirety otherwise it may be returned to you and delay the filing of your Net Profits tax FOR YEAR ENDING Check If Applicable Office Hours 12 / 31 / ____ EXTENSION REQUESTS 8 a.m. - 4 p.m. CT The Net Profits License Fee return is due April 15 of each year, except returns made on the basis of a fiscal year, which . +>GZ1/i5RK0fLp3C^g_Q%16t^$:7]$$84k(+?1KCAdo)-+B2#D$8je%/i#:=0JYO/0et^@1c[QN2`)XV Versailles, KY 40383 If ESTIMATE overpaid IF MINIMUM PAID IS MORE Federal Return, (Line F, Schedule 4) INCOME enter here AVERAGE to License Fee (Line of Line 9 PAID Form 12 PlKE COUNTY TAX ADMINISTRATOR P O BOX 1319 Pikeville, KY 41502-1319 Return must be filed and paid in full by the fifteenth day of the fourth month after the close of the fiscal/calendar year, UNLESS A FILING EXTENSION HAS BEEN GRANTED . The current fee schedule as of January 1st, 2021 is as follows: Owner Operated - $100.00 1-5 Employees -$100.00 6-10 Employees- $300.00 Over 10 employees- $500.00 Quick Links Home Departments Documents/Forms Washington County Subdivision Regulations - (Revision to Acreage) Rev: 2022. !M3&iTK+DhPp0f_6H1c[QS1Gp:21,^aF3B/uP1a$TD$8FP$/i5RK2D[35 Form 228-S - Net Profits Occupational License Tax Return; Form 222-S - Reconciliation of Occupational License Tax Withheld; Forms 228-S and 222-S are available for download. >> Fees | Russell Clerk Schedule C, E, or F or Federal Form 1065, 1120, 1120A or 1120S . We collect the Occupational Tax for both Laurel County and the City of London. Interest FOR LATE 14. CITY OF RUSSELL, KY. . MADISON COUNTY NET PROFIT LICENSE FEE RETURN INSTRUCTIONS PLEASE MAKE A COPY OF YOUR COMPLETED NET PROFIT LICENSE FEE RETURN FOR YOU RECORDS. Occupational License: 270-687-5600. >> Net Profit License Fee Return - the City of Richmond will only accept two types of returns: Kentucky OL-S (Single Tax District) Questions regarding county ordinances should be referred to the County Clerk's Office at (270) 692-2651 and questions regarding City ordinances should be referred to the City Clerk's Office at (270) 692-6272. 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 0 600 600 600 600 600 Balance of License Fees Due (Line 24 minus Line 25) Penalty - 5% per month, not to exceed 25% - Minimum $25 . Jakes. 168 South Main St, Russellville, KY, 42276 -- Telephone: (270) 726-5000. 750 750 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 /iPXA0JYI-/T"p:CLq$! Every person, association, corporation, or other business entity engaging in an occupation, business, trade, or profession is required to file and pay occupational license tax. endobj We'll assume you're ok with this, but you can opt-out if you wish. /Size 20 >> enter the net profit or loss from the forms which apply to you. +B2#D$8FLm0JG170d&A10eP4=0K([F+B2ko-s&r8+B(g,"^)G%G]>+E1n4F)Pq=DfQt0 B-:o0+Dtb#ATMp$Ed92Y@3B&uE-WREAfuA;F`JU:ARo@m@;I&tG][M7F(oQ1+Dl7BFASuR'Df0V=@;p1+Dg#]&/0JA;C`mP. Departments - Marion County Kentucky The tax rate on amounts earned in Caldwell County, Kentucky is 1.5% of the GROSS wages on all employees. @4%DCcoSBln$&DBO%7AKYf'D/"*5+E(j79Q+QPDBM;bF`);H/g*N"D/a@UW9[DIjqH1gDIP+AQisANCr"DL!ZRT(+CQC&BlnVCCh[a#FGq:(PF!,R5G[Y&tAKYT'EZfI;BlbD,Dfor>Gp%3; 0000000000 65535 f F`V87ATMo8ASuU(FEo! 6) Adjusted Net Business Income (worksheet 1, Line 25(b)) $ 7) Multiply Line 6 - by 8/10 of 1% (.008) (Not greater than $505.09) $ 8) Late filing and/or Paying Penalty Fee $ 5% per month, maximum not to exceed 25%,Minimum $25 9) Interest fee 1% per month, 12% per year $ 10) Total Boone County Net Profit Tax $ GET INPORTANT UPDATES FROM THE CITY OF RUSSELL STRAIGHT TO YOUR PHONE. R*+@9o||34g`+MHn*,oWOES/z| b!x!V!/ 4EeA.W=+r.CWP&"NJ OU?,*2K`"/@&YMTWOV_|e-X`"_s ;FD)e=BOr;[DeEKr+@C'iDKL.Q+B3(u@@r-()ARlp/Dfp(C@:NecF`):R.3MT)+B0g5 /FontBBox [ 0 0 0 0 ] return must be signed. The Official Website of SCENIC M 0000028224 00000 n FORM - Initial Reporting 2021. Net Profit Instructions for Return. An Annual Net Profit Fee of 1% is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed in the county at the rate of 1%. (Net Profits License Fee Return) Download pdf Download Formfill Dylan Lambert January 21, 2020. 600 600 600 600 600 600 0 600 0 0 600 600 600 600 600 600 600 0 600 600 600 600 0 2`*NK0Jahf%16/G$>p:[63?V:5%14gD+B2#D$8X@g2`39E2)? PDF KMBT C224-20161026090503 - Kentucky 0000026580 00000 n box 473 russell, ky 41169-0473 606 833-9555 net business profits license fee return for the calendar year _____ Tax Forms: Who Must Pay.pdf. Reconciliation of License Fees Withheld Download. . /CapHeight 1000 $8FOn1c[QR1H6L70fL^A3B/iO1a$TD$>E%0JFV'/het5+ED*($84k'+>GPm ] hostis humani generis billions Licensing Fees | Frankfort, KY - Kentucky (See below for full copy.) Logan County C*6J*%14dA0JG1'0J5%50H`&%0JG1'Eb>gg78s^';%3kP%14sJ2_HjC0JG=C+>bl,1c[KM1Gg4k%14sP 3&r*:0fCX@3B8iM1*BP,+:SZ02)Hp@1,Ua?2'=S*0Ha>*+=L/W6W?WQ:*;nQ+B3(uGT,/ibpN2`*?6C^g_,3&*$@2)%!J0d&J9/i5RJ1,1L+C^g_.2(gR:0JG7=+? Also, Hes heavily involved in church ministry and charitable causes. endobj >> << /Type /FontDescriptor The license fee shall be measured bytwenty-five one-thousandths percent (0.025%) of the gross receipts of all businesses and professions from activities conducted within the city. However, please don't include any personal or financial information. Also, the minimum Occupational License Fee due on Net Profit will change from $47 to $75. Mail FORM WCNP along with supporting schedules to: Tax Administrator. Finance: 270-687-8523. +1aZ`$=.~|58a*T}">bO:EOo_a_2wG2*9=9'LNWEyB'RdM *A9Fr3 3B8]K3B8uR2'=\00ePIH2`NZL+D_Jo0f_6H1c[QS1Gp:13ArKH3B/fL3$Pr8/ibpP2`!64C^g_+3B8]K3B8uR Business License Application. 2'=Y60eP=;0JPRJ+D_Jo1GCF?2)$dC1E\G40eP=;0JPRJ+D_Jo1GCF?2)$dC1E\G52D. h[k0y]}H]:(}-18vU~#n FEI?E%AsHW 9Zh DaH8vboR[M* hbbd``b`j@q`"AtL A copy of the federal return for your business must accompany your county Net Profit Return. Enter Percentage from Line 20 23. This website uses cookies to improve your experience while you navigate through the website. Updated Business License Application.pdf. The Laurel County Occupational Tax has a license fee of 1% of gross payroll and 1% on Net Profits. Net Profits Subject to License Fee . She instills her family values of trust, respect and faith within her children, and she is a determined woman that demands excellence from herself and her children. @1,UaF2DH=01,^aA3B8iM1*CEC$8XIq/i#:<3&r*:1,^aA3B8iM1*CBB$8XIq endstream endobj 30 0 obj <>stream 1,pC32Dd$H3B9#Q3$p:[6=:1c7$2C^g_+3%cm=0JG4(2`*NI2)$^@2)6:j%14gL/het50JO\/2_m!C0JG=A1*CBB$>E%0JFV'/i>=Gbs*+=KuR?o78?cM+@\dg+AtX->E%0JFViB+52:G]1/i5RK0fM'7C^g_-2_cp?2)%$E3?U%40J5:@2`WlR+D_Jo1GCgA endobj BOX 594; FRANKFORT, KY 40602; PHONE (502) 875-8709. /BaseEncoding /WinAnsiEncoding CijqF@ps7mDfd+2AKYf#F)rIGBOPd$,Vh500JG%#@Wcc8@ps7mDfd+2ALSa$C*6J*+=M)FEb-A8BOPd$ endobj endobj 2`*NL2E;mr%14gL/iPXB0f^s22D?m=1,LsL0fC.j%16/G$>p:[661+k==3&`QM+B2ko-s&r.:*GQ-+Cno+F!+n'FCfJ8FD,5.7V-+AEa`c,\0Bk1Xt.3MT)+B0g5.!0-6+ED%8F`M@BD.. 'F(K0(G%kc/ALnrtATqj0@Wc^(/0I6$@Wc^/+CT.u At the end of the client's tax year, business/persons are required to file a Net Profits License Fee Return reporting their net profits subject to the occupational fees.

Andrew Nicol Camilla Palmer, Is A Rolex Wimbledon A Good Investment, Syd Jackson Family, Ramgarhia Sikh Surnames, Articles R


Warning: fopen(.SIc7CYwgY): failed to open stream: No such file or directory in /wp-content/themes/FolioGridPro/footer.php on line 18

Warning: fopen(/var/tmp/.SIc7CYwgY): failed to open stream: No such file or directory in /wp-content/themes/FolioGridPro/footer.php on line 18
dream sneaking into someones house
Notice: Undefined index: style in /wp-content/themes/FolioGridPro/libs/functions/functions.theme-functions.php on line 305

Notice: Undefined index: style in /wp-content/themes/FolioGridPro/libs/functions/functions.theme-functions.php on line 312