AN ACT relating to local occupational license fees.

Create a new section of KRS Chapter 91A to define terms; require 100% of the wages of an employee associated with the corporate office to be apportioned to the local government where the corporate office is located; exclude wages for work performed at a satellite office; require 100% of the wages of an employee assigned to a state government office to be apportioned to the local government where the state government office is located; allow…

Counties Cities Consolidated Local Governments Contracts Counties, Urban Economic Development Fees Local Government State Employees Taxation Accountants Business Entities And Organizations Licensing Occupations and Professions Wages and Hours Workforce

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This bill would have changed how local occupational license fees (a type of local income tax on wages) are calculated and assigned when employees work at corporate headquarters, satellite offices, or state government offices. It also would have allowed workers to request refunds for fees paid on wages earned while physically working outside the local government's jurisdiction. The bill did not pass. Who it may affect: employees who work across multiple locations or jurisdictions, businesses with corporate or satellite offices, state government employees, and local governments that collect occupational license fees.

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