KRS 68.520: "Public service program" defined -- Provisions for submission of proposals

to electorate -- Limitation on ad valorem or occupational license taxes.

(1) As used in KRS 68.510 to 68.550 unless the context requires otherwise, "public

service program" shal l mean any newly -instituted or expanded service program to

be performed by any county for the benefit of its citizens, which is approved by the

electorate of such county as provided in KRS 68.510 to 68.550, as distinguished

from the acquisition by any such county of facilities of a capital nature, including,

but not limited to, the provision or expansion of human services, provision for new

health services or expansion of existing services, and the provision or expansion of

police and fire protection services.

(2) For the purpose of providing one (1) or more public service programs to the citizens

and inhabitants of any county, any county may submit to the electorate of such

county one (1) or more proposals for the approval of one (1) or more public service

programs to be financed by additional voted levies of ad valorem taxes upon all

taxable property in such county. Such additional voted levies of ad valorem taxes

upon all taxable property in any such county shall not exceed in the aggregate for all

public service programs approved by the electorate, the limits prescribed by the

Constitution of Kentucky for any such county.

(3) For the purpose of providing public service programs to the citizens and inhabitants

of any county, any county may submit to the el ectorate of such county one (1) or

more proposals for the approval of one (1) or more public service programs, to be

financed by voted levies of occupational license fees. Such voted levies of

occupational license fees in any county shall not exceed in the case of each

individual public service program approved by the electorate, one -half of one

percent (0.5%) of salaries, wages, commissions, and other compensation earned by

persons within the county for work done and services performed or rendered in the

county, and the net profits of businesses, trades, professions, or occupations from

activities conducted in the county except public service companies, banks, trust

companies, combined banks and trust companies, combined trust, banking and title

companies, and all other cases where a county is prohibited by law from imposing a

license tax.