AN ACT relating to county occupational license fees and declaring an emergency.
     Amend KRS 68.197 to prohibit the crediting of a city license fee against a county license fee except by agreement of the city and county as provided, prohibit a taxpayer from receiving a refund or credit for overpayment to a county if the credit or refund is attributable to KRS 68.197 as prescribed and the taxpayer seeks a credit from the county for a tax paid to a city within the county if a claim or the refund was filed or perfected after November 18, 2004; require the percentage rate of the license fee in effect on January 1, 2005 and maximum salary rate used to calculate fee to remain unchanged unless any increase is approved by the voters as prescribed, permit rate changes to be placed before the voters at a general election or nominating primary, and limit license fee rates to a maximum of 1%; apply provisions retroactively; make new subsection severable from section; and create non-codified language to clarify the intent of the General Assembly relating to the crediting or refunding of local occupational fees. EMERGENCY.

     Feb 11-introduced in House
     Feb 14-to Local Government (H)