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HB 758 KY
Introduced

AN ACT relating to occupational license fees.

KY · session 2026RS · Assembly / House · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Feb 25, 2026

Latest action (Mar 4, 2026) to Local Government (H)

Summary

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 a refund claim for occupational license fees paid for work physically performed outside of the local government's jurisdiction; establish requirements for refunds; apply the apportionment and refund requirements to incentive agreements entered into on or after January 1, 2001; amend KRS 67.780 to conform; provide that the Act may be cited as the Economic Development Incentive Retention Act.

Sponsor (1)

Action history (3)

  1. Feb 25, 2026 introduced in House · lower
  2. Feb 25, 2026 to Committee on Committees (H) · lower
  3. Mar 4, 2026 to Local Government (H) · lower
Subjects
AccountantsBusiness Entities And OrganizationsCharter County GovernmentCitiesConsolidated Local GovernmentsContractsCountiesCounties, UrbanEconomic DevelopmentFeesLicensingLocal GovernmentLocal MandateOccupations And ProfessionsShort Titles And Popular NamesState EmployeesTaxationUnified Local GovernmentsWages And HoursWorkforce

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