65.6855 Application of assessments -- Employer's duties.

145 words·~1 min read·/ky/chapter-65/65-6855

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

For any development area for which increments do not include revenues from the Commonwealth:

(1)The employees of any company choosing to locate in a development area shall be

subject to any assessments levied against them, and the company shall not have the

authority to reject an assessment.

(2)Each employer in the development area shall:

(a)Collect the assessment from its employees by deducting the assessment from

each paycheck of its employees;

(b)Promptly remit the assessment to the official charged with collecting revenues

in the development area;

(c)Make its payroll books and records available to the official charged with

collecting revenues in the development area at a reasonable time as specified

by the governing body; and

(d)File with the official charged with collecting revenues in the development area

any documentation with regard to the assessment as required by the governing

body.