Kentucky SB76 modifies local occupational license fees and taxes, setting limits and exemptions.
Kentucky SB76 amends local occupational license fees and taxes, setting a maximum rate of 1.25% on salaries, wages, commissions, and net profits within counties. It exempts certain entities, including duly ordained ministers, disaster response businesses, and income received by Kentucky National Guard members and precinct workers. The bill also maintains exemptions for providers of multichannel video programming services and communications services. The changes take effect August 1, 2026.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.