2014 Kentucky Revised Statutes CHAPTER 92 - FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS 92.300 Exemptions from city taxation in urban-county government and city of home rule class -- Regulation of ministers.
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92.300 Exemptions from city taxation in urban-county government and city of
home rule class -- Regulation of ministers.
(1)
(2)
(3)
The legislative body of an urban-county government and any city of the home
rule class may by ordinance exempt manufacturing establishments from city
taxation for a period not exceeding five (5) years as an inducement to their
location in the urban-county government, or city.
(a) No city of the home rule class or urban-county government may impose
or collect any license tax upon:
1.
Any bank, trust company, combined bank and trust company, or
trust, banking and title insurance company organized and doing
business in this state;
2.
Any savings and loan association whether state or federally
chartered; or
3.
The provision of multichannel video programming services or
communications services as defined in KRS 136.602. 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. 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.
(b) No city of the home rule class or urban-county government may impose
or collect any license tax upon income received:
1.
By members of the Kentucky National Guard for active duty training,
unit training assemblies and annual field training; or
2.
By precinct workers for election training or work at election booths in
state, county, and local primary, regular, or special elections.
Pursuant to KRS 92.281, no city 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 in the city
enacted pursuant to KRS 92.281.
Effective:January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 98, effective January 1, 2015. -Amended 2005 Ky. Acts ch. 167, sec. 4, effective July 1, 2005; and ch. 168,
sec. 124, effective January 1, 2006. -- Amended 1998 Ky. Acts ch. 509, sec. 5,
effective July 15, 1998. -- Amended 1976 Ky. Acts ch. 301, sec. 5. -- Amended
1974 Ky. Acts ch. 113, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. secs. 2741s, 2741w-1, 3074, 3278,
3490-16, 3490-32.
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