26RS HB 758

House Bill 758

Actions

Last Action	03/04/26: to Local Government (H)
Title	AN ACT relating to occupational license fees.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	2261
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; 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	Local Mandate - Occupational license fees, apportionment of employee wages to local governments 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, 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 Unified Local Governments - Occupational license fees, apportionment of employee wages to local governments Accountants - Local occupational license tax, apportionment of employee wages Business Entities And Organizations - Local occupational license tax, apportionment of employee wages Counties - Occupational; license fees, apportionment of employee wages to local governments Licensing - Local occupational license tax, apportionment of employee wages Short Titles And Popular Names - Economic Development Incentive Retention Act Wages And Hours - Local occupational license tax, apportionment of employee wages Workforce - Local occupational license tax, apportionment of employee wages Occupations And Professions - Local occupational license tax, apportionment of employee wages

02/25/26	introduced in House to Committee on Committees (H)
03/04/26	to Local Government (H)