In the 2012 regular legislative session, the General Assembly enacted HB 277, which creates new sections of KRS 67.750 to 67.790 to facilitate efficient collection of local occupational license taxes.
It is important to note that the new law only applies to cities, counties, school districts and special districts that impose an occupational license tax on net profits or gross receipts. If your city only collects a payroll tax, the new law does not apply.
HB 277 required each tax district that imposes an occupational license tax on net profits or gross receipts to submit the following items to the Secretary of State before November 1, 2012:
1) an electronic or hard copy of its occupational license tax return form or forms;
2) accompanying instructions; and
3) a copy of its occupational license tax ordinance.
If your city has not submitted the documents listed above, please do so immediately. Missing the filing deadline could result in denial of services and funding from any state agency.
If your city did submit the required documents by November 1, 2012, but has since amended the tax ordinance or form or has plans to do so, the city must provide a copy to the Secretary of State within 30 days of the amendment.
Hard copies of the tax documents should be mailed to:
700 Capital Avenue
State Capitol Building, Suite 152
Frankfort, KY 40601
ATTN: Noel Caldwell
Electronic copies should be emailed to:
The legislation also requires the Secretary of State to post the local tax ordinances and forms on its website. Please visit this site to find listings of the filed documents, searchable by city name.
For more information on the requirements of HB 277, contact KLC’s Member Legal Services Department.