{"data":{"id":"us-ky/krs-92.300","jurisdiction":"us-ky","citation":"KRS 92.300","heading":"Exemptions from city taxation in urban -county government and city of","body":"home rule class -- Regulation of ministers.\n(1) (a) The legislative body of an urban -county government and any city of the home\nrule class may by ordinance exempt manufac turing establishments, including\nqualified data centers, from city taxation for a period not exceeding five (5)\nyears as an inducement to their location in the urban -county government, or\ncity.\n(b) As used in this subsection:\n1. \"Data center\" means a struc ture or portion of a structure that is\npredominantly used to house and continuously operate computer servers\nand associated telecommunications, electronic data processing or\nstorage, or other similar components;\n2. \"Overall tier rating\" means the overall t ier rating of a data center\naccording to the TIA -942 Telecommunications Infrastructure Standard\nfor Data Centers established by the Telecommunications Industry\nAssociation and published in April 2005, exclusive of any amendments\nmade subsequent to that date; and\n3. \"Qualified data center\" means a data center having an overall tier rating\nof three (3) or four (4) on the assessment date of a given taxable year, as\nestablished by the owner thereof.\n(2) (a) No city of the home rule class or urban -county government may impose or\ncollect any license tax upon:\n1. Any bank, trust company, combined bank and trust company, or trust,\nbanking and title insurance company organized and doing business in\nthis state;\n2. Any savings and loan association whether state or federally chartered;\n3. The provision of multichannel video programming services or\ncommunications services as defined in KRS 136.602. It is the intent of\nthe General Assembly to continue the exemption from local license fees\nand occupational taxes that existe d on January 1, 2006, for providers of\nmultichannel video programming services or communications services\nas defined in KRS 136.602 that were taxed under KRS 136.120 prior to\nJanuary 1, 2006. If only a portion of an entity's business is providing\nmultichannel video programming services or communications services\nincluding products or services that are related to and provided in support\nof the multichannel video programming services or communications\nservices, this exclusion applies only to that portion of t he business that\nprovides multichannel video programming services or communications\nservices including products or services that are related to and provided\nin support of the multichannel video programming services or\ncommunications services; or\n4. A disas ter relief business as defined in KRS 141.010 for work\nperformed during a disaster response period as defined in KRS 141.010.\n(b) No city of the home rule class or urban -county government may impose or\ncollect any license tax upon income received:\n1. By members of the Kentucky National Guard for active duty training,\nunit training assemblies and annual field training;\n2. By precinct workers for election training or work at election booths in\nstate, county, and local primary, regular, or special elections; or\n3. By a disaster response employee as defined in KRS 141.010 for work\nperformed during a disaster response period as defined in KRS 141.010.\n(3) Pursuant to KRS 92.281, no city shall regulate any aspect of the manner in which\nany duly ordained, commissioned, or denominationally licensed minister of religion\nmay perform his or her duties and activities as a minister of religion. Duly ordained,\ncommissioned, or denominationally licensed ministers of religion shall be subject to\nthe same license fees imposed on others in the city enacted pursuant to KRS 92.281.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50962","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"9d325e7d722b7e3d6d44c8205096a31da45caa1100c203a26047e0408348f5e7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.290","next":"us-ky/krs-92.305"},"notice":"GroundRules: Original legal text. Not legal advice."}