HB518

AN ACT relating to the collection of local business taxes and fees.

Complete·4/7/26

Kentucky HB518 mandates standard electronic forms for local business tax returns and electronic payments.

Kentucky HB518 requires the Secretary of State to create standard electronic forms for local business tax returns, including net profits and gross receipts occupational license taxes. Tax districts must adopt these forms by January 1, 2028, unless they have their own online filing system in place by January 1, 2025. Districts can opt out by submitting a written order to the Secretary of State. The Secretary must also provide electronic links for filing and update forms and instructions on a public website. The bill ensures that the state does not collect local taxes.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

DD
2
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

38 Yea

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0 Nay

Calendar

Mar 18

11:00 AM

Senate Committee On State And Local Government

Feb 17

1:00 PM

House Committee On Local Government

History

Apr 7

House

signed by Governor (Acts Ch. 44)

Mar 26

House

received in House

Mar 26

House

enrolled, signed by Speaker of the House