KRS 68.199: County that attains population of 30,000 -- Credit against occupational

license fee -- Voluntary credit -- New fee or increase in fee.

(1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an

occupational license fee under the autho rity of KRS 67.083 prior to attaining a

population of thirty thousand (30,000) shall not be required to allow a credit against

the county occupational license fee for an occupational license fee paid to a city

within the county when it is determined that t he population of the county exceeds

thirty thousand (30,000).

(2) If prior to July 15, 2002, a county voluntarily granted a credit against the county

occupational license fee under the terms of an ordinance, interlocal agreement, or

other agreement with a city, the county shall not eliminate the credit after it is

determined that the population of the county exceeds thirty thousand (30,000).

(3) After July 15, 2002, a county that enacts a new county occupational license fee or

increases a county occupationa l license fee, after it is determined that the county

population exceeds thirty thousand (30,000), shall be required to allow the credit

against the city fee required by KRS 68.197(7) to the extent of the increase or new

fee.

(4) For purposes of this secti on, the county population shall be determined based only

on the official decennial census by the United States Bureau of the Census.