KRS § 92.300 — KY Code / Title IX / Chapter 92 / Section 92.300
92.300 Exemptions from city taxation in urban-county government and city of home rule class -- Regulation of ministers
Status: in_force

92.300 Exemptions from city taxation in urban-county government and city of

home rule class -- Regulation of ministers.

(1) (a) The legislative body of an urban-county government and any city of the home

rule class may by ordinance exempt manufacturing establishments, including

qualified data centers, from city taxation for a period not exceeding five (5)

years as an inducement to their location in the urban-county government, or

city.

(b) As used in this subsection:

1. "Data center" means a structure or portion of a structure that is

predominantly used to house and continuously operate computer servers

and associated telecommunications, electronic data processing or

storage, or other similar components;

2. "Overall tier rating" means the overall tier rating of a data center

according to the TIA-942 Telecommunications Infrastructure Standard

for Data Centers established by the Telecommunications Industry

Association and published in April 2005, exclusive of any amendments

made subsequent to that date; and

3. "Qualified data center" means a data center having an overall tier rating

of three (3) or four (4) on the assessment date of a given taxable year, as

established by the owner thereof.

(2) (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;

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; or

4. A disaster relief business as defined in KRS 141.010 for work

performed during a disaster response period as defined in KRS 141.010.

(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;

2. By precinct workers for election training or work at election booths in

state, county, and local primary, regular, or special elections; or

3. By a disaster response employee as defined in KRS 141.010 for work

performed during a disaster response period as defined in KRS 141.010.

(3) 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.