2013 Kentucky Revised Statutes CHAPTER 92 - FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS 92.281 Levy of all taxes authorized by Constitution Section 181 -- Exceptions -- Occupational tax.
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92.281 Levy of all taxes authorized by Constitution Section 181 -- Exceptions
-- Occupational tax.
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Cities of all classes are authorized to levy and collect any and all taxes
provided for in Section 181 of the Constitution of the Commonwealth of
Kentucky, and to use the revenue therefrom for such purposes as may be
provided by the legislative body of the city.
Nothing in this section shall be construed to repeal, amend, or affect in any
way the provisions of KRS 243.070.
This section shall not in any wise repeal, amend, affect, or apply to any existing
statute exempting property from local taxation or fixing a special rate on proper
classification or imposing a state tax which is declared to be in lieu of all local
taxation, nor shall it be construed to authorize a city to require any company
that pays both an ad valorem tax and a franchise tax to pay a license tax.
This section shall also be subject to the provisions of KRS 91.200 in cities of
the first class having a sinking fund and commissioners of a sinking fund.
License fees on businesses, trades, occupations, or professions may not be
imposed by a city of the sixth class at a percentage rate on salaries, wages,
commissions, or other compensation earned by persons for work done or
services performed within said city of the sixth class nor the net profits of
businesses, professions, or occupations from activities conducted in said city of
the sixth class.
License fees or occupational taxes may not be imposed against or collected on
income received by precinct workers for election training or work at election
booths in state, county, and local primary, regular, or special elections.
License fees or occupational taxes may not be imposed against or collected on
any profits, earnings, or distributions of an investment fund which would qualify
under KRS 154.20-250 to 154.20-284 to the extent any profits, earnings, or
distributions would not be taxable to an individual investor.
(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, license fees or occupational taxes may not be
imposed against any company providing multichannel video programming
services or communications services as defined in KRS 136.602. 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.
Effective:January 1, 2006
History: Amended 2005 Ky. Acts ch. 168, sec. 125, effective January 1, 2006. --
Amended 2002 Ky. Acts ch. 230, sec. 4, effective July 15, 2002. -- Amended
1998 Ky. Acts ch. 509, sec. 4, effective July 15, 1998. -- Amended 1984 Ky.
Acts ch. 111, sec. 174, effective July 13, 1984. -- Amended 1966 Ky. Acts
ch. 190, sec. 1. -- Amended 1954 Ky. Acts ch. 80, sec. 1. -- Created 1948 Ky.
Acts ch. 131, sec. 1.
Legislative Research Commission Note This section also applies to first-class
cities. See KRS 91.265.
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