92.300 Exemptions from city taxation in urban-county government and city of
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/ky/92-300A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
home rule class -- Regulation of ministers.
(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
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.
(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.