Bill
Bill > HB405
summary
Introduced
01/15/2026
01/15/2026
In Committee
01/23/2026
01/23/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
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.
AI Summary
This bill requires local school boards to hold a favorable vote and publish notice on their website before levying or increasing occupational license taxes, which are fees levied on individuals for engaging in certain occupations within a school district to fund education. It also mandates that any increase in these taxes above a certain general maximum rate, particularly in counties with 300,000 or more residents, must undergo a public hearing with expanded notification requirements and receive a favorable vote from the county's fiscal court, which is the governing body of the county. Furthermore, the bill clarifies that the fiscal court must vote on such rate increases, and the outcome of that vote will determine whether the higher rate is implemented. Finally, it adjusts existing procedures for recalling proposed license tax levies or rate increases to align with these new requirements.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
to Appropriations & Revenue (H) (on 01/23/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb405.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb405/orig_bill.pdf |
| Local Mandate Fiscal Impact | https://apps.legislature.ky.gov/recorddocuments/note/26RS/hb405/LM.pdf |
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