92.281 Levy of all taxes authorized by Constitution Section 181 -- Exceptions --
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/ky/92-281A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
License fees -- Occupational tax.
(1)Cities of all classes are authorized to levy and collect any and all taxes provided for
in Section 181 of the Constitution of the Commonwealth of Kentucky, and to use
the revenue therefrom for such purposes as may be provided by the legislative body
of the city.
(2)Nothing in this section shall be construed to repeal, amend, or affect in any way the
provisions of KRS 243.070.
(3)This section shall not in any wise repeal, amend, affect, or apply to any existing
statute exempting property from local taxation or fixing a special rate on proper
classification or imposing a state tax which is declared to be in lieu of all local
taxation, nor shall it be construed to authorize a city to require any company that
pays both an ad valorem tax and a franchise tax to pay a license tax.
(4)This section shall also be subject to the provisions of KRS 91.200 in cities of the
first class having a sinking fund and commissioners of a sinking fund.
(5)License fees or occupational taxes may not be imposed against or collected on
income received by precinct workers for election training or work at election booths
in state, county, and local primary, regular, or special elections.
(6)License fees or occupational taxes may not be imposed against or collected on 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.
(a)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.
(b)To further this intent, license fees or occupational taxes may not be imposed
against any company providing multichannel video programming services or
communications services as defined in KRS 136.602. 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.