SB237

Kentucky SB237 modifies occupational license fees for businesses with corporate offices in the state.

Kentucky SB237 amends the state's occupational license fees, affecting businesses with corporate offices in Kentucky. It mandates that 100% of an employee's wages associated with the corporate office be apportioned to the local government where the corporate office is located, regardless of where the employee works. This includes remote work. The bill also allows employees to claim refunds for occupational license fees paid for workdays outside the local government's jurisdiction. The changes apply to wages paid after the bill's effective date.