House
Signed By Governor
2026 Regular Session

HB518

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

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.

Local MandateAdministrative Regulations and ProceedingsAdvisory Boards, Commissions, and CommitteesCitiesCountiesEducation, FinanceInformation TechnologyLocal GovernmentReports MandatedSpecial DistrictsTaxation

Introduced: January 29, 2026

Last action: April 7, 2026

Signed By Governor (Acts Ch. 44)
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Legislative History

Jan 29, 2026 · House
Introduced In House
Jan 29, 2026 · House
To Committee On Committees (H)
Feb 5, 2026 · House
To Local Government (H)
Feb 17, 2026 · House
Reported Favorably, 1st Reading, To Calendar With Committee Substitute (1)
Feb 18, 2026 · House
2nd Reading, To Rules (clerical)
Feb 24, 2026 · House
Posted For Passage In The Regular Orders Of The Day For Wednesday, February 25 2026 (clerical)
Feb 25, 2026 · House
3rd Reading, Passed 91-3 With Committee Substitute (1) (clerical)
Feb 26, 2026 · Senate
Received In Senate

Primary Sponsor

Portrait of Patrick Flannery
Patrick Flannery

Representative · House District 096

Primary sponsor
Patrick.Flannery@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (2)

Portrait of George Brown
George Brown

Representative · House District 077

Co-sponsor
George.Brown@kylegislature.gov
Portrait of Daniel Grossberg
Daniel Grossberg

Representative · House District 030

Co-sponsor
daniel.grossberg@kylegislature.gov

Roll calls

February 25, 2026

House: 3rd reading, passed 91-3 with Committee Substitute (1)

Yea: 91
Nay: 3
LegiScan roll call
March 25, 2026

Senate: 3rd reading, passed 38-0

Yea: 38
Nay: 0