{"data":{"id":"us-ky/krs-68.180","jurisdiction":"us-ky","citation":"KRS 68.180","heading":"Occupational license tax in counties containing 300,000 population --","body":"Exemptions from local fees and taxes -- Regulation of ministers.\n(1) The fiscal court of each county having a population of three hundred thousand\n(300,000) or more may by o rder or resolution impose license fees on franchises,\nprovide for licensing any business, trade, occupation, or profession, and the using,\nholding, or exhibiting of any animal, article, or other thing.\n(2) License fees on such business, trade, occupation, or profession for revenue\npurposes, except those of the common schools, shall be imposed at a percentage\nrate not to exceed one and one-fourth percent (1.25%) of:\n(a) Salaries, wages, commissions, and other compensation earned by persons\nwithin the county for work done and services performed or rendered in the\ncounty; and\n(b) The net profits of businesses, trades, professions, or occupations from\nactivities conducted in the county.\n(3) (a) No public service company that pays an ad valorem tax shall be requi red to\npay a license tax.\n(b) 1. It is the intent of the General Assembly to continue the exemption from\nlocal license fees and occupational taxes that existed on January 1, 2006,\nfor providers of multichannel video programming services or\ncommunications s ervices as defined in KRS 136.602 that were taxed\nunder KRS 136.120 prior to January 1, 2006.\n2. To further this intent, no company providing multichannel video\nprogramming services or communications services as defined in KRS\n136.602 shall be required to pay a license tax. If only a portion of an\nentity's business is providing multichannel video programming services\nor communications services, including products or services that are\nrelated to and provided in support of the multichannel video\nprogramming s ervices or communications services, this exclusion\napplies only to that portion of the business that provides multichannel\nvideo programming services or communications services, including\nproducts or services that are related to and provided in support of the\nmultichannel video programming services or communications services\nor communications services.\n(c) No license tax shall be imposed upon or collected from any bank, trust\ncompany, combined bank and trust company, combined trust, banking and\ntitle business in this state, any savings and loan association, whether state or\nfederally chartered.\n(d) No license tax shall be imposed upon income received by members of the\nKentucky National Guard for active duty training, unit training assemblies,\nand annual field training.\n(e) No license tax shall be imposed upon income received by precinct workers for\nelection training or work at election booths in state, county, and local primary,\nregular, or special elections.\n(f) No license tax shall be imposed upon any profits, earnings, or distributions of\nan investment fund which would qualify under KRS 154.20 -250 to 154.20 -\n284 to the extent any profits, earnings, or distributions would not be taxable to\nan individual investor, or in other cases where the county is prohibited by law\nfrom imposing a license tax.\n(g) 1. No license tax shall be imposed upon:\na. The profits earned; or\nb. Income received for work performed;\nduring a disaster response period by a disaster response bus iness or a\ndisaster response employee.\n2. As used in this paragraph, \"disaster response business,\" \"disaster\nresponse employee,\" and \"disaster response period\" have the same\nmeaning as in KRS 141.010.\n(4) The provisions and limitations of subsection (2) of  this section shall not apply to\nlicense fees imposed for regulatory purposes as to form and amount, or to the\nlicense fees authorized by KRS 160.482 to 160.488.\n(5) Pursuant to this section, no fiscal court shall regulate any aspect of the manner in\nwhich any duly ordained, commissioned, or denominationally licensed minister of\nreligion may perform his or her duties and activities as a minister of religion. Duly\nordained, commissioned, or denominationally licensed ministers of religion shall be\nsubject to the same license fees imposed on others in the county on salaries, wages,\ncommissions, and other compensation earned for work done and services performed\nor rendered.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50960","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"5353a34ec64f147337f7c12d4a524ff22737a082a924413ea50370a1d7b2d9b9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.178","next":"us-ky/krs-68.182"},"notice":"GroundRules: Original legal text. Not legal advice."}