(1) Before November 1, 2012, each tax district that imposes an occupational license tax on net profits or gross receipts shall submit either an electronic or hard copy of its occupational license tax return form or forms; accompanying instructions; and a copy of its occupational license tax ordinance to the Secretary of State.
(2) A tax district that imposes a new occupational license tax on net profits or gross receipts or amends its ordinance after November 1, 2012, shall provide a copy of its ordinance to the Secretary of State within thirty (30) days of the adoption or amendment. The tax district may provide any additional information, interpretations, forms, or instructions it deems necessary to clarify or explain its compliance requirements for affected business entities.

Terms Used In Kentucky Statutes 67.766

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

(3) The Secretary of State shall include the form or forms, instructions, or the ordinances provided under this section on the one-stop business portal or another public Web site maintained by that office.
Effective: July 12, 2012
History: Created 2012 Ky. Acts ch. 70, sec. 1, effective July 12, 2012.

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