26RS HB 495

House Bill 495

Actions

Last Action	01/28/26: to Committee on Committees (H)
Title	AN ACT relating to local occupational license fees.
Bill Documents	Introduced
Bill Request Number	389
Sponsor	S. Dietz
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; amend KRS 67.780 to conform; apply the apportionment and refund requirements to incentive agreements entered into or amended on or after the effective date of the Act.
Index Headings of Original Version	Counties - 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, 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 Local Government - Occupational license fees, apportionment of employee wages State Employees - Local occupational license fees, apportionment of employee wages Taxation - Local occupational license tax, apportionment of employee wages Accountants - Local occupational license tax, apportionment of employee wages Business Entities And Organizations - Local occupational license tax, apportionment of employee wages Licensing - Local occupational license tax, apportionment of employee wages Occupations And Professions - Local occupational license tax, apportionment of employee wages Wages And Hours - Local occupational license tax, apportionment of employee wages Workforce - Local occupational license tax, apportionment of employee wages