AN ACT relating to local occupational license fees and taxes.

This bill changes the population threshold used in Kentucky law that determines which local governments face certain rules about occupational license fees and taxes, raising that cutoff from 300,000 to 500,000 residents. This affects how counties and cities at or near that population level can set or adjust the local taxes that workers and businesses pay for the privilege of earning income in that area. The change would take effect August 1, 2026. Who it may affect: residents, workers, and businesses in Kentucky's larger counties and cities, particularly those with populations approaching or between 300,000 and 500,000.

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