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65.6855 Application of assessments -- Employer's duties.
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.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 338, sec. 8, effective July 15, 2002. -- Created
2001 Ky. Acts ch. 133, sec. 4, effective June 21, 2001.