{"data":{"id":"us-ky/krs-82.090","jurisdiction":"us-ky","citation":"KRS 82.090","heading":"Authorization for cities to impose occupational taxes on state officers and","body":"employees except elected officers paid on per diem basis.\n(1) The legislative bodies of the cities of this Commonwealth are hereby severally\nauthorized by ordinances applying t o occupations generally to impose occupational\ntaxes upon all state employees and officers, whether appointive or elective, for\nservices performed therein, except those elected officers who are paid on a per diem\nbasis.\n(2) Except as provided in subsection  (1) of this section, no person shall be relieved\nfrom liability for any occupational license tax levied for revenue purposes by any\nlegislative body of a city of this Commonwealth by reason of his carrying on his\noccupation or performing services on any state property or area within the bounds of\nsuch city.","path":["KRS Chapter 82"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25040","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:42Z","sha256":"eefa7ae9346d7c55670f7f71e993f4b7e71dfa580aa6b5b9185c486b96c48d81","source_id":"us-ky","stale":false,"prev":"us-ky/krs-82.088","next":"us-ky/krs-82.092"},"notice":"GroundRules: Original legal text. Not legal advice."}