KRS 67.766: Tax district to submit occupational license tax forms, instructions, and

ordinance to Secretary of State -- Posting on one-stop business portal or other

SOS Web site.

(1) Before November 1, 2012, each tax district that imposes an occupational license tax

on net profits or gross receipts shall submit either an electronic or hard copy of its

occupational license tax return form or forms; accompanying instructions; and a

copy of its occupational license tax ordinance to the Secretary of State.

(2) A tax district that imposes a new occupational license tax on net profits or gross

receipts or amends its ordinance after November 1, 2012, shall provide a copy of its

ordinance to the Secretary of State within thirty (30) days of the adoption or

amendment. The tax district may provide any additional information,

interpretations, forms, or instructions it deems necessary to clarify or explain its

compliance requirements for affected business entities.

(3) The Secretary of State shall include the form or forms, in structions, or the

ordinances provided under this section on the one -stop business portal or another

public Web site maintained by that office.