160.483 Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers. - Kentucky Statutes

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160.483 Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers. (1) The license fees imposed under KRS 160.482 to 160.488 on businesses, trades, occupations, and professions shall be at a single, uniform percentage rate not to
exceed one-half of one percent (0.5%) of:
(a) Salaries, wages, and commissions, and other compensations earned by persons within the county for work done and services performed or rendered in the
county; and (b) The net profits of all businesses, trades, occupations, and professions, for activities conducted in the county. (2) The license fees, once imposed, shall continue from year to year until changed as prescribed in KRS 160.484. (3) No public service company which pays an ad valorem tax is required to pay a license fee. (4) (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, no company providing multichannel video programming services or communications services as defined in KRS 136.602 shall be
required to pay a license fee. 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. (5) No license fee shall be imposed upon or collected from: (a) Any bank, trust company, combined bank and trust company, combined trust, banking and title business in this state; (b) Any savings and loan association whether state or federally chartered;
(c) Any income received by members of the Kentucky National Guard for active duty training, unit training assemblies, and annual field training; or (d) Any income received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special
elections. (6) No license tax shall be collected from any individual who is not a resident of the county of the tax-levying authority imposing the tax. (7) Pursuant to this section, no tax-levying authority 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 by the tax-
levying authority on salaries, wages, commissions, and other compensation earned
for work done and services performed or rendered. Effective: January 1, 2006
History: Amended 2005 Ky. Acts ch. 167, sec. 5, effective July 1, 2005; and ch. 168, sec. 76, effective January 1, 2006. -- Amended 1998 Ky. Acts ch. 509, sec. 6,
effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V,
sec. 443, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 104, sec. 2; and
ch. 301, sec. 7. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 17. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 167 and 168, which do not appear to be in conflict and have been
codified together.