The individual stockholders of any corporation that is required to report and pay city taxes upon its capital stock under KRS 91.620 to 91.660 shall not be required to list their shares in the corporation so long as the corporation pays the city taxes on its capital stock under those sections.
Stockholders not required to list stock if corporation pays tax
KRS § 91.670, under FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS.
KRS § 91.670