Download as PDF
160.483 Occupational license fees, rates, exemptions (counties of 300,000) -Regulation of ministers.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
The license fees imposed under KRS 160.482 to 160.488 on businesses,
trades, occupations, and professions shall be at a single, uniform percentage
rate not to exceed one-half of one percent (0.5%) of:
(a) Salaries, wages, and commissions, and other compensations earned by
persons within the county for work done and services performed or
rendered in the county; and
(b) The net profits of all businesses, trades, occupations, and professions, for
activities conducted in the county.
The license fees, once imposed, shall continue from year to year until changed
as prescribed in KRS 160.484.
No public service company which pays an ad valorem tax is required to pay a
license fee.
(a) It is the intent of the General Assembly to continue the exemption from
local license fees and occupational taxes that existed on January 1, 2006,
for providers of multichannel video programming services or
communications services as defined in KRS 136.602 that were taxed
under KRS 136.120 prior to January 1, 2006.
(b) To further this intent, no company providing multichannel video
programming services or communications services as defined in KRS
136.602 shall be required to pay a license fee. If only a portion of an
entity's business is providing multichannel video programming services or
communications services, including products or services that are related
to and provided in support of the multichannel video programming
services or communications services, this exclusion applies only to that
portion of the business that provides multichannel video programming
services or communications services, including products or services that
are related to and provided in support of the multichannel video
programming services or communications services.
No license fee shall be imposed upon or collected from:
(a) Any bank, trust company, combined bank and trust company, combined
trust, banking and title business in this state;
(b) Any savings and loan association whether state or federally chartered;
(c) Any income received by members of the Kentucky National Guard for
active duty training, unit training assemblies, and annual field training; or
(d) Any income received by precinct workers for election training or work at
election booths in state, county, and local primary, regular, or special
elections.
No license tax shall be collected from any individual who is not a resident of
the county of the tax-levying authority imposing the tax.
Pursuant to this section, no tax-levying authority shall regulate any aspect of
the manner in which any duly ordained, commissioned, or denominationally
licensed minister of religion may perform his or her duties and activities as a
minister of religion. Duly ordained, commissioned, or denominationally licensed
ministers of religion shall be subject to the same license fees imposed on
others by the tax-levying authority on salaries, wages, commissions, and other
compensation earned for work done and services performed or rendered.
Effective:January 1, 2006
History: Amended 2005 Ky. Acts ch. 167, sec. 5, effective July 1, 2005; and
ch. 168, sec. 76, effective January 1, 2006. -- Amended 1998 Ky. Acts ch. 509,
sec. 6, effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts
ch. 476, Pt. V, sec. 443, effective July 13, 1990. -- Amended 1976 Ky. Acts
ch. 104, sec. 2; and ch. 301, sec. 7. -- Created 1965 (1st Extra. Sess.) Ky. Acts
ch. 2, sec. 17.
Legislative Research Commission Note (1/1/2006). This section was amended
by 2005 Ky. Acts chs. 167 and 168, which do not appear to be in conflict and
have been codified together.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.