KRS 82.090: Authorization for cities to impose occupational taxes on state officers and

employees except elected officers paid on per diem basis.

(1) The legislative bodies of the cities of this Commonwealth are hereby severally

authorized by ordinances applying t o occupations generally to impose occupational

taxes upon all state employees and officers, whether appointive or elective, for

services performed therein, except those elected officers who are paid on a per diem

basis.

(2) Except as provided in subsection (1) of this section, no person shall be relieved

from liability for any occupational license tax levied for revenue purposes by any

legislative body of a city of this Commonwealth by reason of his carrying on his

occupation or performing services on any state property or area within the bounds of

such city.