AN ACT relating to the collection of local business taxes and fees.
About This Bill
Latest Action · Apr 7, 2026
signed by Governor (Acts Ch. 44)
Session
2026RS
Introduced
Jan 29, 2026
Primary Sponsor
P. Flannery· primary
Summary
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Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.
Subjects
Administrative Regulations And ProceedingsAdvisory Boards, Commissions, And CommitteesCitiesCountiesEducation, FinanceInformation TechnologyLocal GovernmentLocal MandateReports MandatedSpecial DistrictsTaxation