KRS 160.488: Effect of occupational license fees law (counties of 300,000).

(1) KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not be construed as

repealing any other laws of the Commonwealth relating to the levy, assessment, and

collection of taxes or license fees but shall be held and construed to authorize an

additional l icense fee, against which the credit allowed by KRS 68.190 does not

apply.

(2) KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not in any manner

repeal, amend, affect, or apply to any existing statute exempting property from local

taxation, or fix ing a special rate on proper classification, or imposing a state tax

which is declared to be in lieu of all local taxation.

(3) The provisions of any statute relating to ad valorem taxes do not apply to KRS

68.180, 68.185, 68.190, and 160.482 to 160.488 or to the license fees authorized by

it.