| Last Action | 02/18/26: 2nd reading, to Rules |
|---|---|
| Title | AN ACT relating to the collection of local business taxes and fees. |
| Bill Documents | Introduced |
| Fiscal Impact Statements |
Local Mandate
Additional Fiscal Impact Statements Exist |
| 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 |
| Jump to Proposed Amendments | House Committee Substitute 1 with Fiscal Impact Statements |
| 01/29/26 |
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| 02/05/26 |
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| 02/17/26 |
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| 02/18/26 |
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| Amendment | House Committee Substitute 1 |
|---|---|
| Fiscal Impact Statement | Local Mandate to House Committee Substitute 1 |
| Summary | Retain original provisions, in part; allow Secretary of State to determine if current forms fulfill the new requirements; add members of the Kentucky Occupational License Association and the Kentucky School Boards Association to the advisory committee; change the due date of the creation of the forms to June 1, 2027; change the date of adoption or acceptance of the electronic forms and electronic payments to July 1, 2029; change fee requirements; allow for exemption of certain tax districts from adopting the electronic forms and payments. |
| Index Headings |
Local Mandate - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Administrative Regulations And Proceedings - Secretary of State, occupational license tax returns, sufficiency of current forms Advisory Boards, Commissions, And Committees - Advisory committee to the Secretary of State, occupational license tax returns, electronic forms Cities - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Counties - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Education, Finance - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Local Government - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Reports Mandated - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Special Districts - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Taxation - Standard electronic forms, payments for occupational license fees, deadlines, exemptions |
Last updated: 2/18/2026 5:41 PM (EST)