{"data":{"id":"us-ky/krs-160.484","jurisdiction":"us-ky","citation":"KRS 160.484","heading":"Occupational license fees, imposition and discontinuation (counties of","body":"300,000) -- Sunset on new taxes.\n(1) Except as provided in subsections (2), (3), and (4) of this section the fiscal court has\ndiscretion to impose or not impose the license fe es authorized by KRS 160.482 to\n160.488 at a percentage rate, not to exceed one -half of one percent (0.5%),\ndetermined by the fiscal court. A fiscal court shall not proceed under this subsection\nwithout first giving all boards of education in the county th irty (30) days notice of\nits intention.\n(2) If one (1) or more boards of education of school districts within the county which\ncontain at least ninety percent (90%) of county's inhabitants, in the same calendar\nyear certify to the fiscal court requests for  a license fee at an identical percentage\nrate, not to exceed one-half of one percent (0.5%), then the fiscal court shall impose\nsuch license fees at the requested rate.\n(3) Any license fees imposed under subsection (1) or (2) of this section shall remain in\nfull effect from year to year until all boards of education within the county have\ncertified to the fiscal court requests for a reduction in the percentage rate theretofore\nimposed. Thereafter, the fiscal court shall reduce the rate to the highest rate\ncertified as yet necessary by any local board of education in the county. The fiscal\ncourt may require each local board of education to make no more than one (1)\ncertificate annually.\n(4) Beginning on or after January 1, 2027:\n(a) A school tax is not autho rized to be imposed under KRS 160.482 to 160.488\nand 160.605 in a school district that does not already have one imposed; and\n(b) The rate of a school tax imposed under KRS 160.482 to 160.488 and 160.605\nshall never increase.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56956","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"687f75aeecfaffa06070189410de4ecd0f5f59a5c569b19eb9888b9d1ed16e33","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.483","next":"us-ky/krs-160.485"},"notice":"GroundRules: Original legal text. Not legal advice."}