67.766 Tax district to submit occupational license tax forms, instructions, and
174 words·~1 min read·
/ky/67-766A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
ordinance to Secretary of State -- Posting on one-stop business portal or other
SOS Web site.
(1)Before November 1, 2012, each tax district that imposes an occupational license tax
on net profits or gross receipts shall submit either an electronic or hard copy of its
occupational license tax return form or forms; accompanying instructions; and a
copy of its occupational license tax ordinance to the Secretary of State.
(2)A tax district that imposes a new occupational license tax on net profits or gross
receipts or amends its ordinance after November 1, 2012, shall provide a copy of its
ordinance to the Secretary of State within thirty
(30)days of the adoption or
amendment. The tax district may provide any additional information,
interpretations, forms, or instructions it deems necessary to clarify or explain its
compliance requirements for affected business entities.
(3)The Secretary of State shall include the form or forms, instructions, or the
ordinances provided under this section on the one-stop business portal or another
public Web site maintained by that office.