Engrossed
2026 Regular Session
SB76
Log in to followAN ACT relating to local occupational license fees and taxes.
Amend KRS 68.180, 68.185, 160.482, and 160.607, relating to local occupational license fees, taxes, and limitations, to increase certain population thresholds from 300,000 to 500,000; EFFECTIVE August 1, 2026.
Counties with Cities of the First ClassEducation, FinanceLocal GovernmentTaxationEffective Dates, DelayedCitiesCities, First ClassCountiesLocal MandateFiscal Note
Introduced: January 13, 2026
Last action: January 27, 2026
To Committee On Committees (H)
Legislative History
Jan 13, 2026 · Senate
Introduced In Senate
Jan 13, 2026 · Senate
To Committee On Committees (S)
Jan 16, 2026 · Senate
To Appropriations & Revenue (S)
Jan 21, 2026 · Senate
Reported Favorably, 1st Reading, To Calendar With Committee Substitute (1)
Jan 22, 2026 · Senate
2nd Reading, To Rules (clerical)
Jan 22, 2026 · Senate
Posted For Passage In The Regular Orders Of The Day For Friday, January 23, 2026 (clerical)
Jan 23, 2026 · Senate
3rd Reading, Passed With 28-6 Committee Substitute (1) (clerical)
Jan 27, 2026 · House
Received In House
Primary Sponsor
amanda.maysbledsoe@kylegislature.gov
Co-sponsors (8)
Jared.Carpenter@kylegislature.gov
gary.boswell@kylegislature.gov
matthew.deneen@kylegislature.gov
Donald.Douglas@kylegislature.gov
greg.elkins@kylegislature.gov
Stephen.Meredith@kylegislature.gov
matt.nunn@kylegislature.gov
Steve.West@kylegislature.gov
Roll calls
January 23, 2026
Senate: 3rd reading, passed with 28-6 Committee Substitute (1)
Yea: 28
Nay: 6