2014 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 – License fees -- Occupational tax.
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<![CDATA[92.281 Levy of all taxes authorized by Constitution Section 181 -- Exceptions
License fees -- 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.
(a) License fees on businesses, trades, occupations, or professions may not
be imposed by a city with a population of less than one thousand (1,000)
based upon the most recent federal decennial census at a percentage
rate on salaries, wages, commissions, or other compensation earned by
persons for work done or services performed within that city nor the net
profits of businesses, professions, or occupations from activities
conducted in that city.
(b) Notwithstanding paragraph (a) of this subsection, a city with a population
of less than one thousand (1,000) based upon the most recent federal
decennial census that, prior to January 1, 2014, imposed a license fee at
a percentage rate on salaries, wages, commissions, or other
compensation for work done or services performed within the city or on
the net profits or gross receipts of businesses, professions, and
occupations from activities conducted within the city may continue to
impose that fee on a percentage rate.
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, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 96, effective January 1, 2015. -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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