KRS 160.483: Occupational license fees, rates, exemptions (counties of 300,000) -- Sunset

on new taxes -- Regulation of ministers.

(1) (a) The license fees imposed under KRS 160.482 to 160.488 on businesses,

trades, occupations, and professions shall be at a single, uniform percentage

rate not to exceed one-half of one percent (0.5%) of:

1. Salaries, wages, and commissions, and other compensations earned by

persons within the county for work done and services performed or

rendered in the county; and

2. The net profits of all businesses, trades, occupations, and professions,

for activities conducted in the county.

(b) Beginning on or after January 1, 2027:

1. A school tax is not authorized to be imposed under KRS 160.482 to

160.488 and 160.605 in a school distri ct that does not already have one

imposed; and

2. The rate of a school tax imposed under KRS 160.482 to 160.488 and

160.605 shall never increase.

(2) The license fees, once imposed, shall continue from year to year until changed as

prescribed in KRS 160.484.

(3) (a) It is the intent of the General Assembly to continue the exemption from local

license fees and occupational taxes that existed on January 1, 2006, for

providers of multichannel video programming services or communications

services as defined in KRS 136.602 that were taxed under KRS 136.120 prior

to January 1, 2006.

(b) To further this intent, no company providing multichannel video

programming services or communications services as defined in KRS 136.602

shall be required to pay a license fee. If only a por tion of an entity's business

is providing multichannel video programming services or communications

services, including products or services that are related to and provided in

support of the multichannel video programming services or communications

services, this exclusion applies only to that portion of the business that

provides multichannel video programming services or communications

services, including products or services that are related to and provided in

support of the multichannel video programmi ng services or communications

services.

(4) No license fee shall be imposed upon or collected from:

(a) Any bank, trust company, combined bank and trust company, combined trust,

banking and title business in this state;

(b) Any savings and loan association whether state or federally chartered;

(c) Any income received by members of the Kentucky National Guard for active

duty training, unit training assemblies, and annual field training;

(d) Any income received by precinct workers for election training or wor k at

election booths in state, county, and local primary, regular, or special

elections;

(e) A public service company which pays an ad valorem tax; or

(f) Any individual who is not a resident of the county of the tax -levying authority

imposing the tax.

(5) Pursuant to this section, no tax -levying authority shall regulate any aspect of the

manner in which any duly ordained, commissioned, or denominationally licensed

minister of religion may perform his or her duties and activities as a minister of

religion. Duly ordained, commissioned, or denominationally licensed ministers of

religion shall be subject to the same license fees imposed on others by the tax -

levying authority on salaries, wages, commissions, and other compensation earned

for work done and services performed or rendered.