AN ACT relating to local occupational license fees and taxes.

This bill changes the population threshold used in Kentucky law to determine how certain local occupational license fee and tax rules apply to counties and school districts, raising that cutoff from 300,000 residents to 500,000 residents. This shift could change which local governments are subject to specific rules or limitations around the fees and taxes that employers and workers pay to operate or work within a jurisdiction. The bill would take effect August 1, 2026. Who it may affect: residents, workers, and employers in Kentucky counties and school districts near or above the current population threshold of 300,000.

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