{"data":{"id":"us-ky/krs-160.488","jurisdiction":"us-ky","citation":"KRS 160.488","heading":"Effect of occupational license fees law (counties of 300,000).","body":"(1) KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not be construed as\nrepealing any other laws of the Commonwealth relating to the levy, assessment, and\ncollection of taxes or license fees but shall be held and construed to authorize an\nadditional l icense fee, against which the credit allowed by KRS 68.190 does not\napply.\n(2) KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not in any manner\nrepeal, amend, affect, or apply to any existing statute exempting property from local\ntaxation, or fix ing a special rate on proper classification, or imposing a state tax\nwhich is declared to be in lieu of all local taxation.\n(3) The provisions of any statute relating to ad valorem taxes do not apply to KRS\n68.180, 68.185, 68.190, and 160.482 to 160.488 or  to the license fees authorized by\nit.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3754","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"4ffc0c0ad37984418eaebae08829c20285f1185a90f4bd86833f5d230165424b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.487","next":"us-ky/krs-160.490"},"notice":"GroundRules: Original legal text. Not legal advice."}