{"data":{"id":"us-ky/krs-68.520","jurisdiction":"us-ky","citation":"KRS 68.520","heading":"\"Public service program\" defined -- Provisions for submission of proposals","body":"to electorate -- Limitation on ad valorem or occupational license taxes.\n(1) As used in KRS 68.510 to 68.550 unless the context requires otherwise, \"public\nservice program\" shal l mean any newly -instituted or expanded service program to\nbe performed by any county for the benefit of its citizens, which is approved by the\nelectorate of such county as provided in KRS 68.510 to 68.550, as distinguished\nfrom the acquisition by any such  county of facilities of a capital nature, including,\nbut not limited to, the provision or expansion of human services, provision for new\nhealth services or expansion of existing services, and the provision or expansion of\npolice and fire protection services.\n(2) For the purpose of providing one (1) or more public service programs to the citizens\nand inhabitants of any county, any county may submit to the electorate of such\ncounty one (1) or more proposals for the approval of one (1) or more public service\nprograms to be financed by additional voted levies of ad valorem taxes upon all\ntaxable property in such county. Such additional voted levies of ad valorem taxes\nupon all taxable property in any such county shall not exceed in the aggregate for all\npublic service programs approved by the electorate, the limits prescribed by the\nConstitution of Kentucky for any such county.\n(3) For the purpose of providing public service programs to the citizens and inhabitants\nof any county, any county may submit to the el ectorate of such county one (1) or\nmore proposals for the approval of one (1) or more public service programs, to be\nfinanced by voted levies of occupational license fees. Such voted levies of\noccupational license fees in any county shall not exceed in the  case of each\nindividual public service program approved by the electorate, one -half of one\npercent (0.5%) of salaries, wages, commissions, and other compensation earned by\npersons within the county for work done and services performed or rendered in the\ncounty, and the net profits of businesses, trades, professions, or occupations from\nactivities conducted in the county except public service companies, banks, trust\ncompanies, combined banks and trust companies, combined trust, banking and title\ncompanies, and all other cases where a county is prohibited by law from imposing a\nlicense tax.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24110","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"9a923583dcbc0151b02c381c8d7778579bf8cfe824d32faeb6f5751d0dfd622c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.510","next":"us-ky/krs-68.530"},"notice":"GroundRules: Original legal text. Not legal advice."}