26RS HB 405

House Bill 405

Actions

Last Action	01/15/26: to Committee on Committees (H)
Title	AN ACT relating to occupational license fees levied by a board of education.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	156
Sponsors	A. Donworth, L. Burke, A. Camuel, A. Moore
Summary of Original Version	Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the public hearing; amend KRS 160.607 to require compliance with the publication and public hearing requirements and also a favorable vote by the fiscal court prior to authorizing an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; amend KRS 160.484 to require the fiscal court to vote on an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; set requirements for the rate based on the outcome of the vote; amend KRS 160.485, relating to recall procedures for proposed license tax levies or rate increases, to conform.
Index Headings of Original Version	Courts, Fiscal - Occupational license tax for schools, boards of education, rate increase vote requirements Education, Elementary And Secondary - Occupational license tax for schools, rate increase requirements Education, Finance - Occupational license tax for schools, rate increase requirements Notices - Occupational license tax, levy or rate increases, website and newspaper publication requirements Taxation - Occupational license tax for schools, boards of education, rate increase requirements Local Mandate - Occupational license tax for schools, boards of education, rate increase vote requirements