{"data":{"id":"us-ky/krs-65.6855","jurisdiction":"us-ky","citation":"KRS 65.6855","heading":"Application of assessments -- Employer's duties.","body":"For any development area for which increments do not include revenues from the\nCommonwealth:\n(1) The employees of any company choosing to locate in a development area shall be\nsubject to any assessments levied against them, and the company shall not have t he\nauthority to reject an assessment.\n(2) Each employer in the development area shall:\n(a) Collect the assessment from its employees by deducting the assessment from\neach paycheck of its employees;\n(b) Promptly remit the assessment to the official charged with collecting revenues\nin the development area;\n(c) Make its payroll books and records available to the official charged with\ncollecting revenues in the development area at a reasonable time as specified\nby the governing body; and\n(d) File with the official charged with collecting revenues in the development area\nany documentation with regard to the assessment as required by the governing\nbody.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23454","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:22Z","sha256":"b0e3c51394ba2ee8d22b166ffdea531329e136fbcff6c920cb6c805fb6db0634","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.6853","next":"us-ky/krs-65.686"},"notice":"GroundRules: Original legal text. Not legal advice."}