26RS HB 518

House Bill 518

Actions

Last Action	01/29/26: to Committee on Committees (H)
Title	AN ACT relating to the collection of local business taxes and fees.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	466
Sponsor	P. Flannery
Summary of Original Version	Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.
Index Headings of Original Version	Local Mandate - Occupational license fees, standard electronic forms and payments Administrative Regulations And Proceedings - Secretary of State, electronic forms for occupational license tax returns Advisory Boards, Commissions, And Committees - Advisory committee, electronic forms, occupational license tax returns Cities - Standard electronic forms, payments for occupational license fees Counties - Standard electronic forms, payments for occupational license fees Education, Finance - Standard electronic forms, payments for occupational license fees Information Technology - Standard electronic forms, payments for occupational license fees Local Government - Standard electronic forms, payments for occupational license fees Reports Mandated - Standard electronic forms, payments for occupational license fees Special Districts - Standard electronic forms, payments for occupational license fees Taxation - Occupational license fees, standard electronic forms and payments