26RS SB 237

Senate Bill 237

Actions

Last Action	02/24/26: to Committee on Committees (S)
Title	AN ACT relating to occupational license fees.
Bill Documents	Introduced
Bill Request Number	2265
Sponsor	G. Williams
Summary of Original Version	Create a new section of KRS Chapter 91A to define terms; require 100% of the wages of an employee associated with the corporate office to be apportioned to the local government where the corporate office is located; exclude wages for work performed at a satellite office; require 100% of the wages of an employee assigned to a state government office to be apportioned to the local government where the state government office is located; allow a refund claim for occupational license fees paid for work physically performed outside of the local government's jurisdiction; establish requirements for refunds; apply the apportionment and refund requirements to incentive agreements entered into on or after January 1, 2001; amend KRS 67.780 to conform; provide that the Act may be cited as the Economic Development Incentive Retention Act.
Index Headings of Original Version	Accountants - Local occupational license tax, apportionment of employee wages Business Entities And Organizations - Local occupational license tax, apportionment of employee wages Charter County Government - Occupational license fees, apportionment of employee wages to local governments Cities - Occupational license fees, apportionment of employee wages to local governments Consolidated Local Governments - Occupational license fees, apportionment of employee wages to local governments Contracts - Incentive agreements, occupational license fees, employee wage apportionment Counties - Occupational; license fees, apportionment of employee wages to local governments Counties, Urban - Occupational license fees, apportionment of employee wages to local governments Economic Development - Local government incentive agreements, occupational license fees, wage apportionment Fees - Occupational license fees, apportionment of employee wages to local governments Licensing - Local occupational license tax, apportionment of employee wages Local Government - Occupational license fees, apportionment of employee wages Occupations And Professions - Local occupational license tax, apportionment of employee wages Short Titles And Popular Names - Economic Development Incentive Retention Act State Employees - Local occupational license fees, apportionment of employee wages Taxation - Local occupational license tax, apportionment of employee wages Unified Local Governments - Occupational license fees, apportionment of employee wages to local governments Wages And Hours - Local occupational license tax, apportionment of employee wages Workforce - Local occupational license tax, apportionment of employee wages