HB 405 KY

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Introduced

Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the public hearing; amend KRS 160.607 to require compliance with the publication and public hearing requirements and also a favorable vote by the fiscal court prior to authorizing an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; amend KRS 160.484 to require the fiscal court to vote on an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; set requirements for the rate based on the outcome of the vote; amend KRS 160.485, relating to recall procedures for proposed license tax levies or rate increases, to conform.

• A. Donworth Democratic · primary
• L. Burke Democratic · primary
• A. Camuel Democratic · primary
• A. Moore Democratic · primary

1. Jan 15, 2026 introduced in House · lower
2. Jan 15, 2026 to Committee on Committees (H) · lower
3. Jan 23, 2026 to Appropriations & Revenue (H) · lower