{"data":{"id":"us-ky/krs-67.767","jurisdiction":"us-ky","citation":"KRS 67.767","heading":"Development, adoption, use, and availability of standard forms for","body":"occupational license tax returns -- Duties of Secretary of State, advisory\ncommittee, and tax districts -- Administrative regulation -- Opt out by tax\ndistricts with an online filing and payment system -- Exemptions.\n(1) (a) 1. The Secretary of State shall prescribe separate standard forms, through\npromulgation of an administrative regulation in accordance with KRS\nChapter 13A, which shall allow for:\na. A combined net profit s and gross receipts occupational license\ntaxes return or separate forms for a net profits occupational license\ntax return and a gross receipts occupational license tax return by\nall business entities; and\nb. A payroll occupational license tax return, for returns of payroll\ntaxes by all business entities.\n2. For business entities to have the information necessary to ensure the\nproper payment of the taxes to each tax district, the Secretary shall also\ndevelop and update as necessary:\na. Instructions for business entities on the completion of the standard\nforms; and\nb. Fillable portable document format versions of each of the\nstandardized forms developed pursuant to subparagraph 1. of this\nparagraph.\n(b) The Secretary shall seek advice and comments on the deve lopment,\namendment, and maintenance of the forms and instructions from an advisory\ncommittee chaired by the Secretary, or his or her designee, that is composed\nof:\n1. One (1) member of the Secretary of State's staff;\n2. Two (2) members submitted by the Kentucky League of Cities;\n3. Two (2) members submitted by the Kentucky Association of Counties,\nat least one (1) of which shall be a current elected county\njudge/executive;\n4. Two (2) members submitted by the Kentucky Society of Certified Public\nAccountants;\n5. One (1) member submitted by the Kentucky Association of County\nTreasurers and Finance Officers;\n6. One (1) member submitted by the Associated General Contractors o f\nKentucky;\n7. One (1) member submitted by the Kentucky Association of Master\nContractors;\n8. One (1) member submitted by the National Federation of Independent\nBusiness;\n9. One (1) member submitted by the Associated Builders and Contractors\nof Indiana/Kentucky;\n10. Two (2) members submitted by the Kentucky Occupational License\nAssociation; and\n11. One (1) member submitted by the Kentucky School Boards Association.\n(c) The advisory committee shall:\n1. Meet at the call of the chair;\n2. Convene before August 31, 2026, for the first meeting, and as necessary\nthereafter;\n3. Develop any new forms, returns, and instructions required in this\nsubsection before June 1, 2027; and\n4. File the completed forms to the Legislative Research Committee for\nreferral to the Int erim Joint Committee on Local Government by June\n24, 2027.\n(d) Within fourteen (14) days after the July 2027 Interim Joint Committee on\nLocal Government meeting, the Secretary of State shall submit a proposed\nadministrative regulation to the Legislative Re search Committee in\naccordance with KRS Chapter 13A, which includes the forms and electronic\nlinks required in this subsection.\n(e) This subsection shall not be interpreted to require the development or\nadoption of a new form if the Secretary of the State determines that an\nexisting form satisfies the requirements of paragraph (a) of this subsection.\n(f) Once the standard forms are adopted or amended, the Secretary of State shall\ninclude the forms, instructions, electronic links to the fillable portable\ndocument format versions of the forms, and any updates on the one -stop\nbusiness portal or another public website maintained by that office, along with\ninformation submitted to the Secretary of State pursuant to subsection (2) or\n(4) of this section. The forms and instructions shall be updated and maintained\nby the Secretary of State at no cost to the tax districts. A fee shall not be\nlevied against the public or businesses for accessing and downloading forms,\ninstructions, or other information maintained by th e Secretary of State under\nthis section.\n(2) After the forms are adopted under subsection (1) of this section but prior to July 1,\n2029, a tax district shall:\n(a) Adopt the standard forms as its exclusive electronic return forms;\n(b) Accept the standard fo rms electronically in addition to the tax district's own\nreturn form or forms; or\n(c) 1. Opt out from adopting or using the forms in paragraphs (a) and (b) of\nthis subsection if it has:\na. An online filing and payment system in use on or before January\n1, 2025; or\nb. Entered into a binding contract for the implementation of an online\nfiling and payment system on or before July 1, 2026.\n2. If a tax district opts out under subparagraph 1. of this paragraph, in\naddition to providing online access to the electronic filing and payment\nsystem it uses on its own website that permits the electronic submission\nof forms and the electronic remittance of payments, and in order to\nmaintain its exemption, it shall provide:\na. An electronic link to access its online filing and payment system to\nthe Secretary of State for inclusion on the one -stop business portal\nor another public website maintained by that office;\nb. A copy of the written order specifying that the tax district has a\nqualifying online filing system in use and will not accept the\nstandard forms within thirty (30) days of its adoption; and\nc. A copy of occupational license tax forms that the t ax district\naccepts, any accompanying instructions, and any future\namendments to those forms, instructions, and electronic links\nwithin thirty (30) days of any change.\n(3) A tax district that accepts the standard forms for filing under subsection (2)(a) or (b)\nof this section shall have nine (9) months from the final approval date of an\nadministrative regulation establishing any new or amended standard forms to\ncomply with the provisions of those subsections.\n(4) After July 1, 2029, a tax district:\n(a) Shall either adopt the standard forms as its exclusive electronic return forms\nor accept the standard forms in addition to the tax district's own return form or\nforms, unless:\n1. The tax district submits a written request approved by the tax district's\ngoverning body to the Secretary of State for an exemption based on\ndocumented information that:\na. Acceptance of the form will impose an undue financial hardship\non the tax district; or\nb. The tax district is part of an interlocal agreement that provides for\na single tax collection process for multiple jurisdictions; and\n2. The Secretary of State approves the request for an exemption and\nobtains the return forms that will be accepted by the tax district and any\napplicable instructions for inclusion on the one -stop business portal or\nanother public website maintained by that office. In exercising his or her\ndiscretion to grant an exemption under this subsection, the Secretary of\nState may impose any reasonable terms and limitations upon the\nexemption;\n(b) Shall prov ide on its official website or other means for business entities to\naccess and download the forms, returns, instructions, and methods of\nacceptable electronic payment of its occupational license taxes in a way that\nthe forms and returns may be electronical ly completed and submitted to the\ntax district by the taxpayer;\n(c) Shall allow a taxpayer who files the forms or returns electronically to pay the\ntax due with the form or return by an automated clearinghouse electronic\nfunds transfer directly to the tax district's designated depository account or by\nany other approved electronic method;\n(d) May charge and collect from the taxpayer an additional electronic processing\nfee and any fee or surcharge to recover the actual costs incurred by the taxing\ndistrict i n connection with the electronic filing, processing, security,\nmaintenance, and acceptance of electronic payments, including costs imposed\nby third-party vendors or financial institutions;\n(e) Shall provide an electronic receipt to the taxpayer upon the s uccessful\nelectronic filing of the form or return and payment; and\n(f) If approved by an annual application with the Secretary of State, shall not be\nsubject to the provisions of paragraphs (b) to (f) of this subsection if the tax\ndistrict:\n1. Collected less than two hundred thousand dollars ($200,000) during the\nimmediately preceding fiscal year from the combined levy of all types\nof occupational license taxes in the immediately preceding fiscal year;\nor\n2. Submits reasonable evidence that the cost of comp liance with this\nparagraph would exceed more than five percent (5%) of the taxing\ndistrict's total annual budget.\n(5) Upon receipt of an order pursuant to subsection (2) of this section or upon the\nissuance of an exemption under subsection (4) of this sect ion, the Secretary of State\nshall provide notice to the Kentucky Society of Certified Public Accountants of the\ntax districts that have submitted a written order to opt out under subsection (2) of\nthis section or that are granted an exemption under subsection (4) of this section.\n(6) The Secretary of State shall include electronic links for the electronic downloading\nof forms and electronic links for the online tax filing and payment system provided\nto it under this section on the one -stop business portal o r other website maintained\nby the Secretary of State within thirty (30) of receipt from the tax district.\n(7) Nothing in this section or KRS 67.766 shall be interpreted to alter or preempt the\nrequirements imposed by a tax district regarding deadlines, reporting, rates, or other\nlegally imposed procedures regarding the imposition, administration, and collection\nof local occupational license taxes by a tax district. Nor shall the adoption or use of\na standard forms developed under this section release the ta xpayer from any\nliability or responsibility to the tax district for the correct payment of taxes,\npenalties, and any other obligations imposed by the tax district. This section and\nKRS 67.766 shall not be interpreted to authorize the collection of local tax revenues\nby the state government or any other agency of the state.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57317","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"f97ccc49594a7772f2c8f0e2c231ced46bfaca6b62e39e8146aeb31fab58ba6e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.766","next":"us-ky/krs-67.768"},"notice":"GroundRules: Original legal text. Not legal advice."}