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 24, 2026

Last action: February 24, 2026

To Committee On Committees (S)

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This bill sets new rules for how local governments calculate and collect occupational license fees, which are taxes many Kentucky cities and counties charge on workers' wages. It specifies how to assign an employee's wages to the correct local jurisdiction, particularly for workers at corporate offices, satellite offices, or state government offices, and it allows workers or employers to claim refunds for fees paid on work that was physically performed outside a local government's boundaries. Who it may affect: employers with offices in multiple Kentucky jurisdictions, employees subject to local occupational license fees, and local governments that collect those fees.

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