{"data":{"id":"us-ky/krs-92.281","jurisdiction":"us-ky","citation":"KRS 92.281","heading":"Levy of all taxes authorized by Constitution Section 181 -- Exceptions --","body":"License fees -- Occupational tax.\n(1) Cities of all classes are authorized to levy and collect any and all taxes provided for\nin Section 181 of the Constitution of the C ommonwealth of Kentucky, and to use\nthe revenue therefrom for such purposes as may be provided by the legislative body\nof the city.\n(2) Nothing in this section shall be construed to repeal, amend, or affect in any way the\nprovisions of KRS 243.070.\n(3) This section shall not in any wise repeal, amend, affect, or apply to any existing\nstatute exempting property from local taxation or fixing a special rate on proper\nclassification or imposing a state tax which is declared to be in lieu of all local\ntaxation, nor shall it be construed to authorize a city to require any company that\npays both an ad valorem tax and a franchise tax to pay a license tax.\n(4) This section shall also be subject to the provisions of KRS 91.200 in cities of the\nfirst class having a sinking fund and commissioners of a sinking fund.\n(5) License fees or occupational taxes may not be imposed against or collected on\nincome received by precinct workers for election training or work at election booths\nin state, county, and local primary, regular, or special elections.\n(6) License fees or occupational taxes may not be imposed against or collected on any\nprofits, earnings, or distributions of an investment fund which would qualify under\nKRS 154.20-250 to 154.20 -284 to the extent any profits, earn ings, or distributions\nwould not be taxable to an individual investor.\n(7) (a) It is the intent of the General Assembly to continue the exemption from local\nlicense fees and occupational taxes that existed on January 1, 2006, for\nproviders of multichannel video programming services or communications\nservices as defined in KRS 136.602 that were taxed under KRS 136.120 prior\nto January 1, 2006.\n(b) To further this intent, license fees or occupational taxes may not be imposed\nagainst any company providing mult ichannel video programming services or\ncommunications services as defined in KRS 136.602. If only a portion of an\nentity's business is providing multichannel video programming services or\ncommunications services including products or services that are rela ted to and\nprovided in support of the multichannel video programming services or\ncommunications services, this exclusion applies only to that portion of the\nbusiness that provides multichannel video programming services or\ncommunications services including products or services that are related to and\nprovided in support of the multichannel video programming services or\ncommunications services.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48683","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"40f004e78aa3394f652ca1d44dbfc46929a58810e56d7ca4599f85ed973318c1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.280","next":"us-ky/krs-92.282"},"notice":"GroundRules: Original legal text. Not legal advice."}