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Code · Kentucky · Chapter 160 — School districts

160.488 Effect of occupational license fees law (counties of 300,000).

139 words·~1 min read·/ky/chapter-160/160-488

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not be construed as
repealing any other laws of the Commonwealth relating to the levy, assessment, and
collection of taxes or license fees but shall be held and construed to authorize an
additional license fee, against which the credit allowed by KRS 68.190 does not
apply.
(2)KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not in any manner
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.
(3)The provisions of any statute relating to ad valorem taxes do not apply to KRS
68.180, 68.185, 68.190, and 160.482 to 160.488 or to the license fees authorized by
it.
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