KRS § 68.180 — KY Code / Title IX / Chapter 68 / Section 68.180
68.180 Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers
Status: in_force

68.180 Occupational license tax in counties containing 300,000 population --

Exemptions from local fees and taxes -- Regulation of ministers.

(1) The fiscal court of each county having a population of three hundred thousand

(300,000) or more may by order or resolution impose license fees on franchises,

provide for licensing any business, trade, occupation, or profession, and the using,

holding, or exhibiting of any animal, article, or other thing.

(2) License fees on such business, trade, occupation, or profession for revenue

purposes, except those of the common schools, shall be imposed at a percentage

rate not to exceed one and one-fourth percent (1.25%) of:

(a) Salaries, wages, commissions, and other compensation earned by persons

within the county for work done and services performed or rendered in the

county; and

(b) The net profits of businesses, trades, professions, or occupations from

activities conducted in the county.

(3) (a) No public service company that pays an ad valorem tax shall be required to

pay a license tax.

(b) 1. 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.

2. To further this intent, no company providing multichannel video

programming services or communications services as defined in KRS

136.602 shall be required to pay a license tax. 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 communications services.

(c) No license tax shall be imposed upon or collected from any bank, trust

company, combined bank and trust company, combined trust, banking and

title business in this state, any savings and loan association, whether state or

federally chartered.

(d) No license tax shall be imposed upon income received by members of the

Kentucky National Guard for active duty training, unit training assemblies,

and annual field training.

(e) No license tax shall be imposed upon income received by precinct workers for

election training or work at election booths in state, county, and local primary,

regular, or special elections.

(f) No license tax shall be imposed upon 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, or in other cases where the county is prohibited by law

from imposing a license tax.

(g) 1. No license tax shall be imposed upon:

a. The profits earned; or

b. Income received for work performed;

during a disaster response period by a disaster response business or a

disaster response employee.

2. As used in this paragraph, "disaster response business," "disaster

response employee," and "disaster response period" have the same

meaning as in KRS 141.010.

(4) The provisions and limitations of subsection (2) of this section shall not apply to

license fees imposed for regulatory purposes as to form and amount, or to the

license fees authorized by KRS 160.482 to 160.488.

(5) Pursuant to this section, no fiscal court 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 county on salaries, wages,

commissions, and other compensation earned for work done and services performed

or rendered.