Download as PDF
160.484 Occupational license fees, imposition and discontinuation (counties
of 300,000).
(1)
(2)
(3)
(4)
Except as provided in subsections (2), (3), and (4) the fiscal court has
discretion to impose or not impose the license fees authorized by KRS 160.482
to 160.488 at a percentage rate, not to exceed one-half of one percent (0.5%),
determined by the fiscal court. A fiscal court shall not proceed under this
subsection without first giving all boards of education in the county thirty (30)
days notice of its intention.
If one (1) or more boards of education of school districts within the county
which contain at least ninety percent (90%) of county's inhabitants, in the same
calendar year certify to the fiscal court requests for a license fee at an identical
percentage rate, not to exceed one-half of one percent (0.5%), then the fiscal
court shall impose such license fees at the requested rate.
Any license fees imposed under subsections (1) or (2) shall remain in full effect
from year to year until all boards of education within the county have certified to
the fiscal court requests for a reduction in the percentage rate theretofore
imposed. Thereafter, the fiscal court shall reduce the rate to the highest rate
certified as yet necessary by any board of education in the county. The fiscal
court may require each board of education to make no more than one (1)
certificate annually.
In any calendar year in which one (1) or more boards of education of school
districts containing at least ninety percent (90%) of the county's inhabitants
make a certification pursuant to subsection (2) for a rate which is at a higher
percentage than any currently imposed, the fiscal court shall impose the
license fee at the higher rate and any rate imposed pursuant to subsections
(1), (2), or (3) shall be rescinded upon the date the new rate takes effect.
Effective:July 13, 1990
History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 444, effective
July 13, 1990. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 18.
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.