KRS 160.484: Occupational license fees, imposition and discontinuation (counties of

300,000) -- Sunset on new taxes.

(1) Except as provided in subsections (2), (3), and (4) of this section the fiscal court has

discretion to impose or not impose the license fe es authorized by KRS 160.482 to

160.488 at a percentage rate, not to exceed one -half of one percent (0.5%),

determined by the fiscal court. A fiscal court shall not proceed under this subsection

without first giving all boards of education in the county th irty (30) days notice of

its intention.

(2) If one (1) or more boards of education of school districts within the county which

contain at least ninety percent (90%) of county's inhabitants, in the same calendar

year certify to the fiscal court requests for a license fee at an identical percentage

rate, not to exceed one-half of one percent (0.5%), then the fiscal court shall impose

such license fees at the requested rate.

(3) Any license fees imposed under subsection (1) or (2) of this section shall remain in

full effect from year to year until all boards of education within the county have

certified to the fiscal court requests for a reduction in the percentage rate theretofore

imposed. Thereafter, the fiscal court shall reduce the rate to the highest rate

certified as yet necessary by any local board of education in the county. The fiscal

court may require each local board of education to make no more than one (1)

certificate annually.

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

(a) A school tax is not autho rized to be imposed under KRS 160.482 to 160.488

and 160.605 in a school district that does not already have one imposed; and

(b) The rate of a school tax imposed under KRS 160.482 to 160.488 and 160.605

shall never increase.