2013 Kentucky Revised Statutes CHAPTER 67 - COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS) 67.767 Development, adoption, use, and availability of standard form or forms for occupational license tax returns -- Duties of Secretary of State and tax districts.
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67.767 Development, adoption, use, and availability of standard form or
forms for occupational license tax returns -- Duties of Secretary of State
and tax districts.
(1)
(a)
(b)
(c)
(d)
(e)
The Secretary of State shall prescribe a standard form or forms, through
promulgation of an administrative regulation, which shall be accepted by
all tax districts and shall allow for returns of net profits and gross receipts
occupational license taxes by all business entities unless the tax district
opts out from acceptance in accordance with subsection (2) of this section
or is exempted under subsection (3) of this section. The Secretary shall
also develop and update as necessary instructions or a set of instructions
for business entities on the completion of the standard form or forms so
that business entities have the current information necessary to ensure
the proper payment of the tax to each tax district.
The Secretary shall seek advice and comments on the development,
amendment, and maintenance of the form or forms and instructions from
an advisory committee chaired by the Secretary, or his or her designee,
that is composed of a representative from the Kentucky Association of
Counties, the Kentucky League of Cities, the Kentucky Occupational
License Association, the Kentucky School Boards Association, the
Kentucky Society of Certified Public Accountants, urban-county
governments, and consolidated local governments, and a representative
of business entities appointed by the Secretary.
During the development of the proposed initial form or forms, the
Secretary of State shall report in writing to the Interim Joint Committee on
Local Government on the progress of the development process. When
the proposed administrative regulation is filed with the Legislative
Research Commission pursuant to KRS Chapter 13A, the Secretary of
State shall also submit a copy thereof, via regular or electronic mail, to the
members of the Interim Joint Committee on Local Government or, if
during a session of the General Assembly, to the members of the House
Standing Committee on Local Government and the Senate Standing
Committee on State and Local Government. The submission to the
members shall include a note from the Secretary of State stating that the
members may submit any comments regarding the proposed
administrative regulation in accordance with the deadline established in
KRS 13A.270(1)(c).
Notwithstanding KRS 13A.290(6)(a), after review by the Administrative
Regulation Review Subcommittee, the Legislative Research Commission
shall assign the administrative regulation to the Interim Joint Committee
on Local Government for consideration or, if during a session of the
General Assembly, to the House Standing Committee on Local
Government and the Senate Standing Committee on State and Local
Government.
Once the standard form or forms are adopted or amended, the Secretary
of State shall include the form or forms, instructions, and any updates on
the one-stop business portal or another public Web site maintained by
that office along with information submitted to the Secretary of State
(2)
(3)
(4)
(5)
(6)
pursuant to subsection (2) or (3) of this section. The form or forms and
instructions shall be updated and maintained by the Secretary of State at
no cost to the tax districts. No fee shall be levied against the public or
businesses for accessing and downloading forms, instructions, or other
information maintained by the Secretary of State under this section.
After the form or forms are adopted under subsection (1) of this section but
prior to July 1, 2017, a tax district may adopt the standard form or forms as its
exclusive return form or forms, may accept the standard form or forms in
addition to the tax district's own return form or forms, or may elect to opt out of
accepting the standard form or forms through adoption of a written order by the
tax district's governing body. If a tax district elects not to accept the standard
form or forms, it shall forward the following information to the Secretary of State
for inclusion on the one-stop business portal or another public Web site
maintained by that office:
(a) A copy of the written order specifying that the tax district will not accept
the standard form or forms within thirty (30) days of its adoption; and
(b) A copy of occupational license tax forms that the tax district accepts, any
accompanying instructions, and any future amendments to those forms
and instructions within thirty (30) days of any change.
After July 1, 2017, a tax district shall either adopt the standard form or forms as
its exclusive return form or forms or accept the standard form or forms in
addition to the tax district's own return form or forms, unless:
(a) The tax district submits a written request approved by the tax district's
governing body to the Secretary of State for an exemption based on
documented information that acceptance of the form will impose an undue
financial hardship on the tax district; and
(b) The Secretary of State approves the request for an exemption and
obtains the return form or forms that will be accepted by the tax district
and any applicable instructions for inclusion on the one-stop business
portal or another public Web site maintained by that office. In exercising
his or her discretion to grant an exemption under this subsection, the
Secretary of State may impose any reasonable terms and limitations upon
the exemption.
Upon receipt of an order pursuant to subsection (2) of this section or upon the
issuance of an exemption under subsection (3) of this section, the Secretary of
State shall provide notice to the Kentucky Society of Certified Public
Accountants of the tax districts that have submitted a written order to opt out
under subsection (2) of this section or that are granted an exemption under
subsection (3) of this section.
The Secretary of State shall, only upon the request of a tax district, include
electronic links for the electronic filing of forms with the local tax district by no
later than July 1, 2017.
Nothing in this section or KRS 67.766 shall be interpreted to alter or preempt
the requirements imposed by a tax district regarding deadlines, reporting,
rates, or other legally imposed procedures regarding the imposition,
administration, and collection of local occupational license taxes by a tax
district. Nor shall the adoption or use of a standard form or forms developed
under this section release the taxpayer from any liability or responsibility to the
tax district for the correct payment of taxes, penalties, and any other
obligations imposed by the tax district. This section and KRS 67.766 shall not
be interpreted to authorize the collection of local tax revenues by the state
government or any other agency of the state.
Effective:July 12, 2012
History: Created 2012 Ky. Acts ch. 70, sec. 2, effective July 12, 2012.
Legislative Research Commission Note (7/12/2012). Under the authority of KRS
7.136(1), the Reviser of Statutes has altered the format of the text in subsection
(1) of this statute during codification. The words in the text were not changed.
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