82.090 Authorization for cities to impose occupational taxes on state officers and
118 words·~1 min read·
/ky/82-090A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
employees except elected officers paid on per diem basis.
(1)The legislative bodies of the cities of this Commonwealth are hereby severally
authorized by ordinances applying to occupations generally to impose occupational
taxes upon all state employees and officers, whether appointive or elective, for
services performed therein, except those elected officers who are paid on a per diem
basis.
(2)Except as provided in subsection
(1)of this section, no person shall be relieved
from liability for any occupational license tax levied for revenue purposes by any
legislative body of a city of this Commonwealth by reason of his carrying on his
occupation or performing services on any state property or area within the bounds of
such city.