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…

Introduced: January 15, 2026

Last action: January 23, 2026

To Appropriations & Revenue (H)

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This bill changes the rules around how local school boards can create or raise occupational license taxes, which are taxes on income earned within a jurisdiction. It adds new steps that must be completed before a tax can be levied or increased, including a board vote, advance notice posted on the school board's website, a public hearing, and in larger counties, approval from the fiscal court. Who it may affect: residents and workers in Kentucky…

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