All Roll Calls
Yes: 129 • No: 3
KentuckyHB 5182026 Regular SessionHouseWALLET
AN ACT relating to the collection of local business taxes and fees.
Sponsored By: Patrick Flannery (Republican)
Signed by Governor
Administrative Regulations And ProceedingsAdvisory Boards, Commissions, And CommitteesCitiesCountiesEducation, FinanceInformation TechnologyLocal GovernmentLocal MandateReports MandatedSpecial DistrictsTaxation
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
Local districts must accept state forms
After the state adopts the forms, and before July 1, 2029, each local tax district must use the state electronic forms or accept them alongside its own. This lets businesses file the same standard forms across districts.
Small businesses get standard local tax forms
The Secretary of State sets standard electronic forms for local occupational license taxes. Forms cover net profits, gross receipts, and payroll returns. The office posts fillable PDFs and instructions online. Access and downloads are free for businesses and the public.
Committee to design forms, with deadlines
The Secretary of State leads an advisory committee of business and local government members. The committee meets by August 31, 2026. It develops forms and instructions by June 1, 2027. It files completed forms with the Legislative Research Committee by June 24, 2027. Within 14 days after the July 2027 Interim Joint Committee on Local Government meeting, the Secretary submits the proposed regulation with the forms.
Sponsors & Cosponsors
Sponsor
Patrick Flannery
Republican • House
Cosponsors
Daniel Grossberg
Democrat • House
Jim Gooch Jr.
Republican • House
Roll Call Votes
Senate vote • 3/25/2026
3rd reading, passed
Yes: 38 • No: 0
House vote • 2/25/2026
3rd reading, passed
Yes: 91 • No: 3
Actions Timeline
signed by Governor (Acts Ch. 44)
4/7/2026delivered to Governor
3/26/2026enrolled, signed by President of the Senate
3/26/2026enrolled, signed by Speaker of the House
3/26/2026received in House
3/26/2026House3rd reading, passed 38-0
3/25/2026passed over and retained in the Consent Orders of the Day
3/24/2026posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
3/20/20262nd reading, to Rules as a consent bill
3/19/2026reported favorably, 1st reading, to Consent Calendar
3/18/2026to State & Local Government (S)
3/16/2026Senateto Committee on Committees (S)
2/26/2026Senatereceived in Senate
2/26/2026Senate3rd reading, passed 91-3 with Committee Substitute (1)
2/25/2026posted for passage in the Regular Orders of the Day for Wednesday, February 25 2026
2/24/20262nd reading, to Rules
2/18/2026reported favorably, 1st reading, to Calendar with Committee Substitute (1)
2/17/2026to Local Government (H)
2/5/2026Houseto Committee on Committees (H)
1/29/2026Houseintroduced in House
1/29/2026House
Bill Text
Current
2/25/2026
Introduced
1/28/2026
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