AN ACT relating to 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: February 25, 2026

Last action: March 4, 2026

To Local Government (H)

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This bill sets rules for how local governments calculate and collect occupational license fees, which are taxes some Kentucky cities and counties charge on workers' wages. It determines which local government receives tax revenue based on where an employee physically works, and it allows workers to claim refunds for fees paid on wages earned outside that local government's boundaries. The bill also applies these rules to certain economic development incentive agreements dating back to 2001.…

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