{"data":{"id":"us-ky/krs-160.485","jurisdiction":"us-ky","citation":"KRS 160.485","heading":"Occupational license fees, adoption -- Referendum procedure.","body":"(1) The imposition of license fees authorized hereby shall be by order or resolution of\nthe fiscal court. There shall be no more than one (1) order or resolution passed in\nany one (1) calendar year. In the case of license fees required to be imposed\npursuant to subsection (2) of KRS 160.484, the fiscal court shall make the order or\nresolution within ten (10) days following receipt of the first request which makes\nsubsection (2) of KRS 160.484 effective.\n(2) (a) The order or resolution of the fiscal court imposi ng license fees pursuant to\nsubsections (1), (2), or (4) of KRS 160.484 shall go into effect forty -five (45)\ndays after its passage.\n(b) During the forty -five (45) days next following the passage of the order or\nresolution, any five (5) qualified voters wh o reside in the county may\ncommence petition proceedings to protest the passage of the order or\nresolution by filing with the county clerk an affidavit stating that they\nconstitute the petition committee and that they will be responsible for\ncirculating the petition and filing it in the proper form within forty -five (45)\ndays from the passage of the order or resolution. The affidavit shall state their\nnames and addresses and specify the address to which all notices to the\ncommittee are to be sent. Upon receipt of the affidavit, the county clerk shall:\n1. At the time of filing of the affidavit, notify the petition committee of all\nstatutory requirements for the filing of a valid petition under this section;\n2. At the time of the filing of the affidavit, notif y the petition committee\nthat the clerk will publish a notice identifying the tax levy being\nchallenged and providing the names and addresses of the petition\ncommittee in a newspaper of general circulation within the county, if\nsuch publication exists, if the petition committee remits an amount equal\nto the cost of publishing the notice determined in accordance with the\nprovisions of KRS 424.160 at the time of the filing of the affidavit. If\nthe petition committee elects to have the notice published, the clerk shall\npublish the notice within five (5) days of receipt of the affidavit; and\n3. Deliver a copy of the affidavit to the fiscal court and the impacted school\ndistricts.\n(c) The petition shall be filed with the county clerk within forty -five (45) days of\nthe passage of the order or resolution. All papers of the petition shall be\nuniform in size and style and shall be assembled in one (1) instrument for\nfiling. Each sheet of the petition shall contain the names of voters from one\n(1) voting precinct only,  and shall include the name, number and designation\nof the precinct in which the voters signing the petition live. The inclusion of\nan invalid signature on a page shall not invalidate the entire page of the\npetition, but shall instead result in the invalid  signature being stricken and not\ncounted. Each signature shall be executed in ink or indelible pencil and shall\nbe followed by the printed name, street address, and Social Security number or\nbirthdate of the person signing. The petition shall be signed by  a number of\nregistered and qualified voters residing in the affected jurisdiction equal to at\nleast ten percent (10%) of the total number of votes cast in the last preceding\npresidential election.\n(d) Upon the filing of the petition with the county clerk,  the order or resolution\nshall be suspended until after the election referred to in subsection (3) of this\nsection is held, or until the petition is finally determined to be insufficient and\nno further action may be taken pursuant to paragraph (h) of this subsection.\n(e) The clerk shall immediately notify the fiscal court and the impacted school\ndistricts that the petition has been received and shall, within thirty (30) days of\nthe receipt of the petition, make a determination of whether the petition\ncontains enough signatures of qualified voters to place the order or resolution\nbefore the voters.\n(f) If the county clerk finds the petition to be sufficient, the clerk shall certify to\nthe petition committee, the fiscal court, and the impacted school boards within\nthe thirty (30) day period provided for in paragraph (e) of this subsection that\nthe petition is properly presented and in compliance with the provisions of this\nsection, and that the order or resolution levying the tax will be placed before\nthe voters for approval.\n(g) If the county clerk finds the petition to be insufficient, the clerk shall, within\nthe thirty (30) day period provided for in paragraph (e) of this subsection,\nnotify, in writing, the petition committee, the fiscal court and the impacte d\nschool districts of the specific deficiencies found. Notification shall be sent by\ncertified mail and shall be published at least one (1) time in a newspaper of\ngeneral circulation within the county or, if there is no such newspaper, shall be\nposted at the courthouse door.\n(h) A final determination of the su fficiency of a petition shall be subject to final\nreview by the Circuit Court of the county and shall be limited to the validity of\nthe county clerk's determination. Any petition challenging the county clerk's\nfinal determination shall be filed within ten (10) days of the issuance of the\nclerk's final determination.\n(3) Upon validation of the petition, the fiscal court shall submit to the voters of the\ncounty at the next regular election or called common school district election, which\nshall be held not les s than thirty -five (35) days nor more than forty -five (45) days\nfrom the date the signatures on the petition are validated by the county clerk, the\nquestion as to whether the license fees for common school purposes shall be levied.\nAny called common school  election shall comply with the provisions of KRS\n118.025. If the election is held in conjunction with a regular election, the question\nshall be submitted to the county clerk not later than the second Tuesday in August\npreceding the regular election. The q uestion shall be so framed that the voter may\nby his vote answer, \"for\" or \"against.\" If a majority of the votes cast upon the\nquestion oppose its passage, the order or resolution shall not go into effect. If a\nmajority of the votes cast upon the question favor its passage, the order or resolution\nshall go into effect.\n(4) License fees imposed pursuant to KRS 160.482 to 160.488 shall become effective\non the date specified in the order or resolution, but no later than the first day of the\ncalendar year first beginning after the day the order or resolution is made.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3751","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"e762d3f347a4af52d6367e1cfe2650f0f83a990f7c4f101b604fb64628707861","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.484","next":"us-ky/krs-160.486"},"notice":"GroundRules: Original legal text. Not legal advice."}