Title 030 | Chapter 007 | Regulation 020


30 KAR 7:020.Standard form occupational license fee returns for dual tax districts.

Section 1.

Definitions.

(1)

"Business entity" is defined by KRS 67.750(1).

(2)

"Tax district" is defined by KRS 67.750(10).

Section 2.

A business entity shall:

(1)

Follow the filing requirements specified by the business entity's local tax district; and

(2)

Use the Form OL-D, Dual Tax District, Occupational License Fee Return, and the General Instructions for Form OL-D for a Dual Tax District to report business and occupational license taxes to the business entity's local tax district, if so required.

Section 3.

Incorporation by Reference.

(1)

The following material is incorporated by reference:

(a)

"Form OL-D, Dual Tax District, Occupational License Fee Return", November 2016; and

(b)

"General Instructions for Form OL-D for a Dual Tax District", November 2016.

(2)

This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Secretary of State's office, 700 Capital Avenue, State Capitol, Suite 152, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m., or may be obtained from the Secretary of State's Web site at http://www.sos.ky.gov.

HISTORY: (43 Ky.R. 1113; eff. 3-3-2017; Cert. eff. 2-27-2024.)

7-Year Expiration: 2/27/2031

Last Updated: 2/27/2024


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