2020 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 pursuant to
(2)
(3)
(4)
(5)
(6)
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 onestop 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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