{"data":{"id":"us-ky/krs-160.605","jurisdiction":"us-ky","citation":"KRS 160.605","heading":"Occupational license tax for schools -- Exemptions.","body":"There is hereby authorized the levy of an occupational license tax for schools on salaries,\nwages, commissions, and other compensation of individuals for work done and services\nperformed or rendered in a county and on the net profits of all businesses, pro fessions, or\noccupations from activities conducted in a county. No public service company which\npays an ad valorem tax is required to pay an occupational license tax for schools. No\noccupational license tax for schools shall be imposed upon or collected fr om any\ninsurance company, bank, trust company, combined bank and trust company, combined\ntrust, banking and title business in this state, any savings and loan association whether\nstate or federally chartered, or upon income received by members of the Kentu cky\nNational Guard for active duty training, unit training assemblies, and annual field\ntraining, or upon income received by precinct workers for election training or work at\nelection booths in state, county, and local primary, regular, or special election.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3778","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"cec34372c45ac2dd0b1aa58a3459b724ef356b9d3734f6292c1722f9111d1cbc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.603","next":"us-ky/krs-160.607"},"notice":"GroundRules: Original legal text. Not legal advice."}