{"data":{"id":"us-ky/krs-160.483","jurisdiction":"us-ky","citation":"KRS 160.483","heading":"Occupational license fees, rates, exemptions (counties of 300,000) -- Sunset","body":"on new taxes -- Regulation of ministers.\n(1) (a) The license fees imposed under KRS 160.482 to 160.488 on businesses,\ntrades, occupations, and professions shall be at a single, uniform percentage\nrate not to exceed one-half of one percent (0.5%) of:\n1. Salaries, wages, and commissions, and other compensations earned by\npersons within the county for work done and services performed or\nrendered in the county; and\n2. The net  profits of all businesses, trades, occupations, and professions,\nfor activities conducted in the county.\n(b) Beginning on or after January 1, 2027:\n1. A school tax is not authorized to be imposed under KRS 160.482 to\n160.488 and 160.605 in a school distri ct that does not already have one\nimposed; and\n2. The rate of a school tax imposed under KRS 160.482 to 160.488 and\n160.605 shall never increase.\n(2) The license fees, once imposed, shall continue from year to year until changed as\nprescribed in KRS 160.484.\n(3) (a) It is the intent of the General Assembly to continue the exemption from local\nlicense fees and occupational taxes that existed on January 1, 2006, for\nproviders of multichannel video programming services or communications\nservices as defined in KRS 136.602  that were taxed under KRS 136.120 prior\nto January 1, 2006.\n(b) To further this intent, no company providing multichannel video\nprogramming services or communications services as defined in KRS 136.602\nshall be required to pay a license fee. If only a por tion of an entity's business\nis providing multichannel video programming services or communications\nservices, including products or services that are related to and provided in\nsupport of the multichannel video programming services or communications\nservices, this exclusion applies only to that portion of the business that\nprovides multichannel video programming services or communications\nservices, including products or services that are related to and provided in\nsupport of the multichannel video programmi ng services or communications\nservices.\n(4) No license fee shall be imposed upon or collected from:\n(a) Any bank, trust company, combined bank and trust company, combined trust,\nbanking and title business in this state;\n(b) Any savings and loan association whether state or federally chartered;\n(c) Any income received by members of the Kentucky National Guard for active\nduty training, unit training assemblies, and annual field training;\n(d) Any income received by precinct workers for election training or wor k at\nelection booths in state, county, and local primary, regular, or special\nelections;\n(e) A public service company which pays an ad valorem tax; or\n(f) Any individual who is not a resident of the county of the tax -levying authority\nimposing the tax.\n(5) Pursuant to this section, no tax -levying authority shall regulate any aspect of the\nmanner in which any duly ordained, commissioned, or denominationally licensed\nminister of religion may perform his or her duties and activities as a minister of\nreligion. Duly ordained, commissioned, or denominationally licensed ministers of\nreligion shall be subject to the same license fees imposed on others by the tax -\nlevying authority on salaries, wages, commissions, and other compensation earned\nfor work done and services performed or rendered.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56955","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"d2bf9b7de4d27979198120394bfc9533bcde36f5ab8809de7dd45f459bb50166","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.482","next":"us-ky/krs-160.484"},"notice":"GroundRules: Original legal text. Not legal advice."}