Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 23, 2026

To Appropriations & Revenue (H)

Introduced January 15, 2026

House

Adjourned Sine Die

2026 Regular Session

HB405

AN ACT relating to occupational license fees levied by a board of education.

Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the…

Courts, Fiscal Education, Elementary and Secondary Education, Finance Notices Taxation Local Mandate

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This bill changes the process that local school boards must follow before charging or raising occupational license fees, which are taxes on wages or business income that some school districts collect. It adds new steps including a public board vote, advance notice posted on the school board's website, a public hearing, and in larger counties, a required approval vote by the county fiscal court. These changes are intended to give the public more opportunity to…

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