AN ACT relating to the collection of local business taxes and fees.

Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.

Local Mandate Administrative Regulations and Proceedings Advisory Boards, Commissions, and Committees Cities Counties Education, Finance Information Technology Local Government Reports Mandated Special Districts Taxation

In effect since July 15, 2026

Acts from the 2026 Regular Session that don't carry an emergency clause or set their own effective date took effect 90 days after the session adjourned (Ky. Constitution § 55).

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This bill requires the Kentucky Secretary of State to create standardized forms for local business tax returns, including those for net profits, gross receipts, and payroll taxes. An advisory committee will develop these forms, which must be reviewed by a legislative committee by November 2026. Starting January 1, 2028, local tax districts across the state must accept these standard forms and electronic payments from businesses. Who it may affect: businesses that pay local occupational or gross receipts taxes, and local governments and tax districts that collect those taxes.

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