House Bill 326

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Last Action to Local Government (H)
Title AN ACT relating to license taxes of cities of the second through sixth classes.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 934
Sponsor R. Webb
Summary of Original Version Amend KRS 92.280 to limit license fees imposed by cities of the second through fifth classes to a maximum percentage of 1.5%; establish allowable tax bases, and provide that cities of the second through fifth classes may keep tax bases and percentages in effect as of January 1, 2008 and may raise percentages on those bases to a level of no more than 1.5%; provide that cities of the sixth class may not impose license fees at a percentage rate; amend KRS 92.281 to conform; Effective August 1, 2008.
Index Headings of Original Version Local Mandate - License fees in cities, limit to 1.5%
Cities - Occupational license fees, limit to 1.5%
Fees - Cities, license fees, limit to 1.5%
Local Government - Cities, license fees, limit to 1.5%
Occupations and Professions - License fees in cities, limit to 1.5%
Taxation - License fees in cities, limit to 1.5%

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01/17/08
  • introduced in House
01/22/08
  • to Local Government (H)


Last updated: 8/28/2019 8:09 AM (EDT)