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Senate Bill 76

Actions | Amendments
Last Action 01/27/26: to Committee on Committees (H)
Title AN ACT relating to local occupational license fees and taxes.
Bill Documents Current
Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Additional Fiscal Impact Statements Exist
Bill Request Number 1569
Sponsors A. Mays Bledsoe, J. Carpenter, G. Boswell, M. Deneen, D. Douglas, G. Elkins, S. Meredith, M. Nunn, S. West
Summary of Original Version Amend KRS 68.180, 68.185, 160.482, and 160.607, relating to local occupational license fees, taxes, and limitations, to increase certain population thresholds from 300,000 to 500,000; EFFECTIVE August 1, 2026.
Index Headings of Original Version Cities - Occupational license fee, population threshold
Cities, First Class - Occupational license tax for schools, population threshold, increase
Counties - Occupational license fee, population threshold
Counties With Cities Of The First Class - Occupational license tax for schools, population threshold, increase
Education, Finance - Occupational license tax for schools, population threshold, increase
Local Government - Occupational license fee, population threshold
Taxation - Local occupational license tax, population threshold, increase
Effective Dates, Delayed - Local occupational license tax, population threshold, August 1, 2026
Local Mandate - Local occupational license tax, population threshold, August 1, 2026
Fiscal Note - Local occupational license tax, population threshold, increase
Jump to Proposed Amendments Senate Committee Substitute 1 with Fiscal Impact Statements
Votes Vote History

Actions

Top | Amendments
01/13/26
  • introduced in Senate
  • to Committee on Committees (S)
01/16/26
  • to Appropriations & Revenue (S)
01/21/26
  • reported favorably, 1st reading, to Calendar with Committee Substitute (1)
01/22/26
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Friday, January 23, 2026
01/23/26
  • 3rd reading, passed with 28-6 Committee Substitute (1)
01/27/26
  • received in House
  • to Committee on Committees (H)

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
Fiscal Impact Statement Fiscal Note to Senate Committee Substitute 1
Summary Delete original provisions, except amend KRS 160.607, relating to the local occupational license tax for schools, to increase the population threshold at which the maximum tax rate may be increased from 300,000 to 500,000; EFFECTIVE August 1, 2026.
Index Headings Education, Finance - Occupational license tax for schools, population threshold, increase
Effective Dates, Delayed - Local occupational license tax, population threshold, August 1, 2026
Taxation - Local occupational license tax, population threshold, increase
Fiscal Note - Occupational license tax for schools, population threshold, increase

Last updated: 1/29/2026 5:15 PM (EST)