Kentucky Statutes 92.300 – Exemptions from city taxation in urban-county government and city of home rule class — Regulation of ministers
Current as of: 2024 | Check for updates
|
Other versions
(1) (a) The legislative body of an urban-county government and any city of the home rule class may by ordinance exempt manufacturing establishments, including qualified data centers, from city taxation for a period not exceeding five (5) years as an inducement to their location in the urban-county government, or city.
(b) As used in this subsection:
1. “Data center” means a structure or portion of a structure that is predominantly used to house and continuously operate computer servers and associated telecommunications, electronic data processing or storage, or other similar components;
2. “Overall tier rating” means the overall tier rating of a data center according to the TIA-942 Telecommunications Infrastructure Standard for Data Centers established by the Telecommunications Industry Association and published in April 2005, exclusive of any amendments made subsequent to that date; and
3. “Qualified data center” means a data center having an overall tier rating of three (3) or four (4) on the assessment date of a given taxable year, as established by the owner thereof.
(2) (a) No city of the home rule class or urban-county government may impose or collect any license tax upon:
1. Any bank, trust company, combined bank and trust company, or trust, banking and title insurance company organized and doing business in this state;
2. Any savings and loan association whether state or federally chartered;
3. The provision of multichannel video programming services or communications services as defined in KRS § 136.602. It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS § 136.602 that were taxed under KRS § 136.120 prior to January 1, 2006. If only a portion of an entity’s business is providing multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services; or
4. A disaster relief business as defined in KRS § 141.010 for work performed during a disaster response period as defined in KRS § 141.010.
(b) No city of the home rule class or urban-county government may impose or collect any license tax upon income received:
1. By members of the Kentucky National Guard for active duty training, unit training assemblies and annual field training;
2. By precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections; or
3. By a disaster response employee as defined in KRS § 141.010 for work performed during a disaster response period as defined in KRS § 141.010.
(3) Pursuant to KRS § 92.281, no city shall regulate any aspect of the manner in which any duly ordained, commissioned, or denominationally licensed minister of religion may perform his or her duties and activities as a minister of religion. Duly ordained, commissioned, or denominationally licensed ministers of religion shall be subject to the same license fees imposed on others in the city enacted pursuant to KRS § 92.281.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 31, sec. 7, effective June 29, 2021. — Amended
2016 Ky. Acts ch. 3, sec. 2, effective July 15, 2016. — Amended 2014 Ky. Acts ch.
92, sec. 98, effective January 1, 2015. — Amended 2005 Ky. Acts ch. 167, sec. 4, effective July 1, 2005; and ch. 168, sec. 124, effective January 1, 2006. — Amended
1998 Ky. Acts ch. 509, sec. 5, effective July 15, 1998. — Amended 1976 Ky. Acts ch.
301, sec. 5. — Amended 1974 Ky. Acts ch. 113, sec. 3. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2741s, 2741w-1,
3074, 3278, 3490-16, 3490-32.
(b) As used in this subsection:
Terms Used In Kentucky Statutes 92.300
- City: includes town. See Kentucky Statutes 446.010
- Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Year: means calendar year. See Kentucky Statutes 446.010
1. “Data center” means a structure or portion of a structure that is predominantly used to house and continuously operate computer servers and associated telecommunications, electronic data processing or storage, or other similar components;
2. “Overall tier rating” means the overall tier rating of a data center according to the TIA-942 Telecommunications Infrastructure Standard for Data Centers established by the Telecommunications Industry Association and published in April 2005, exclusive of any amendments made subsequent to that date; and
3. “Qualified data center” means a data center having an overall tier rating of three (3) or four (4) on the assessment date of a given taxable year, as established by the owner thereof.
(2) (a) No city of the home rule class or urban-county government may impose or collect any license tax upon:
1. Any bank, trust company, combined bank and trust company, or trust, banking and title insurance company organized and doing business in this state;
2. Any savings and loan association whether state or federally chartered;
3. The provision of multichannel video programming services or communications services as defined in KRS § 136.602. It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS § 136.602 that were taxed under KRS § 136.120 prior to January 1, 2006. If only a portion of an entity’s business is providing multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services; or
4. A disaster relief business as defined in KRS § 141.010 for work performed during a disaster response period as defined in KRS § 141.010.
(b) No city of the home rule class or urban-county government may impose or collect any license tax upon income received:
1. By members of the Kentucky National Guard for active duty training, unit training assemblies and annual field training;
2. By precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections; or
3. By a disaster response employee as defined in KRS § 141.010 for work performed during a disaster response period as defined in KRS § 141.010.
(3) Pursuant to KRS § 92.281, no city shall regulate any aspect of the manner in which any duly ordained, commissioned, or denominationally licensed minister of religion may perform his or her duties and activities as a minister of religion. Duly ordained, commissioned, or denominationally licensed ministers of religion shall be subject to the same license fees imposed on others in the city enacted pursuant to KRS § 92.281.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 31, sec. 7, effective June 29, 2021. — Amended
2016 Ky. Acts ch. 3, sec. 2, effective July 15, 2016. — Amended 2014 Ky. Acts ch.
92, sec. 98, effective January 1, 2015. — Amended 2005 Ky. Acts ch. 167, sec. 4, effective July 1, 2005; and ch. 168, sec. 124, effective January 1, 2006. — Amended
1998 Ky. Acts ch. 509, sec. 5, effective July 15, 1998. — Amended 1976 Ky. Acts ch.
301, sec. 5. — Amended 1974 Ky. Acts ch. 113, sec. 3. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2741s, 2741w-1,
3074, 3278, 3490-16, 3490-32.