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…

Introduced: January 28, 2026

Last action: February 20, 2026

Withdrawn

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This bill would change how local occupational license fees (a type of local income tax on wages) are calculated and assigned when employees work across different locations. It sets rules for how wages are divided between local governments based on where work is actually performed, and allows employees or employers to request refunds for fees paid on work done outside a local government's boundaries. Who it may affect: employees and employers in cities or counties that charge local occupational license fees, particularly those with workers who split time between a corporate office, satellite offices, or state government offices.

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