| Last Action | 02/04/26: to Local Government (H) |
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| Title | AN ACT relating to local occupational license fees. |
| Bill Documents | Introduced |
| Bill Request Number | 389 |
| Sponsors | S. Dietz, K. Banta, T. Roberts, R. White |
| 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 |
| 01/28/26 |
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| 02/04/26 |
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Last updated: 2/17/2026 6:57 PM (EST)