Title IX, Counties, Cities, and Other Local Units

occupational license tax returns -- Duties of Secretary of State, advisory committee, and tax districts -- Administrative regulation -- Opt out by tax districts with an online filing and payment system -- Exemptions. (1) (a) 1. The Secretary of State shall prescribe separate stan…

submitted with return. (1) All business entities' returns for the preceding taxable year shall be made by April 15 in each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year.…

(1) A tax district may grant any business entity an extension of not more than six (6) months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the tax district and the business entity, for filing its return, if the business entity, on…

(1) The full amount of the unpaid tax payable by any business entity, as appears from the face of the return, shall be paid to the tax district at the time prescribed for filing the tax return, determined without regard to any extension of time for filing the return. (2) A tax di…

(1) As used in this section and KRS 67.778, unless the context requires otherwise: (a) "Conclusion of the federal audit" means the date that the adjustments made by the Internal Revenue Service to net income or gross receipts as reported on the business entity's federal income ta…

(1) No suit shall be maintained in any court to restrain or delay the collection or payment of any tax subject to the provisions of KRS 67.750 to 67.790. (2) Any tax collected pursuant to the provisions of KRS 67.750 to 67.790 may be refunded or credited within two (2) years of t…

Every employer making payment of compensation to an employee shall deduct and withhold upon the payment of the compensation any tax imposed against the compensation by a tax district. Amounts withheld shall be paid to the levying tax district in accordance with KRS 67.783. A tax …

withhold or pay tax. (1) Every employer required to deduct and withhold tax under KRS 67.780 shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter make a return and report to the…

(1) An employer shall be liable for the payment of the tax required to be deducted and withheld under KRS 67.780. (2) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to KRS 67.780 shall …

(1) Where there has been an overpayment of tax under KRS 67.780, refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld under KRS 67.780 by the employer. (2) Unless written application for refund or credi…

Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2). (1) A business entity subject to tax on gross receipts or net profits may be subject to a penalty equal to five percent (5%) of the tax due for each calendar month or fraction thereof if…

Notwithstanding any legal restrictions or limitations to the contrary, a tax district as defined in KRS 67.750(10) may share a refund application and any related information that is submitted to it by an employee seeking a refund of any amount of tax withheld and paid by his or h…

Notwithstanding the maximum tax rates in KRS 68.180, 68.197, and 91.200, a tax district which levies a tax on net profits may levy a tax rate that would generate approximately the same amount of revenues as the prior year plus normal revenue growth experienced by the tax district…

The provisions of KRS 67.750 to 67.790 shall apply on and after July 15, 2008, to all tax districts that levy an occupational license fee or a tax on net profits or gross receipts, except that the provisions of KRS 67.750 to 67.790 shall not apply to the utilities gross receipts …

Notwithstanding any statute to the contrary, the fiscal court of any county in which there are no incorporated areas shall receive any appropriate state funds a city is eligible to receive in addition to any state funds a county is eligible to receive. Funds received by a fiscal …

The fiscal court of any county in which there are no incorporated areas shall receive any funds arising from the imposition of taxes provided by KRS 138.220, 138.660(1) and (2) and 234.320 that are designated for allocation to any unincorporated urban place located within the cou…

The fiscal court in any county in which there are no incorporated areas shall be eligible to receive urban libraries funds pursuant to KRS 173.860 and 173.870.

functions. In order to facilitate the operation of local government, to prevent duplication of services, and to promote efficient and economical management of the affairs of local government, the citizens of any county, except in a county containing a consolidated local governmen…

consolidation of services or functions. (1) The fiscal court in any county, except in a county containing a consolidated local government, a city of the first class, an urban-county government or a unified local government, and a majority of all cities within the county may adopt…

government or consolidation of agencies and services. (1) A petition authorized pursuant to KRS 67.830(2) shall meet the requirements of this section. The petition shall be drafted in such a way that the effect of signing the petition is to support the formation of a commission t…

Notwithstanding any contrary provision of the comprehensive plan of a charter county government, the legislative body of a charter county government may defer redistricting of the legislative districts of the body subsequent to each decennial census by the United States Bureau of…

Following the adoption and organization of a charter county government, or the consolidation of services or functions pursuant to KRS 67.830, officials designated in the comprehensive plan shall be elected at the next regularly scheduled election at which county officers shall be…

Effect. The comprehensive plan for merging a participating city or cities and a county government into a charter county government under KRS 67.825 to 67.875 may provide for the corporate dissolution of incorporated cities and special districts within the county. If the participa…

(1) Charter county governments may exercise the constitutional and statutory rights, powers, privileges, immunities, and responsibilities of counties and cities of the home rule class within the county: (a) In effect on the date the charter county government becomes effective; (b…

obligations after adoption of charter county government. (1) All contracts, bonds, franchises, and other obligations of a participating city and the county in existence on the effective date of a charter county government, including but not limited to collective bargaining agreem…

(1) Charter county governments may enact and enforce within their territorial limits the tax, licensing, police, sanitary, and other ordinances not in conflict with the Constitution and general statutes of this state now or hereafter enacted, required for the health, education, s…

The territory of a charter county government may be divided into service districts. Each service district shall constitute a separate tax district within which the charter county government shall levy and collect taxes in accordance with the kind, type, level, and character of th…

valorem tax rates. The provisions of KRS 68.245, 132.010, and 132.017 shall apply to ad valorem tax rates levied by charter county governments.

(1) If a comprehensive plan adopted pursuant to KRS 67.830 requires the implementation of a merit or civil service system for the employees of a charter county government, the system shall be implemented by the charter county government to guarantee the substantive and procedural…

(1) No person shall be appointed to any position in a charter county government because of political, partisan service rendered by him or his family, or because of political sentiment or affiliation nor shall any person be dismissed, suspended, or reduced in grade or pay because …

A charter county government may provide a retirement system for its employees only by participating in the County Employees Retirement System pursuant to KRS 78.510 to 78.852.

In order to promote efficient and economical management of the affairs of local government and prevent the duplication of services, the voters of any county, except a county containing a consolidated local government, an urban-county government, or a charter county government, ma…

As used in KRS 67.900 to 67.940: (1) "Citizen member" means a person who is neither an elected nor an appointed official or employee of the county or a participating city; (2) "Participating city" means a city that has filed an ordinance with the county clerk and has been named i…

review commission. The unification process shall be initiated in the following manner: (1) The legislative body of one (1) or more cities within the county and the county fiscal court may enact ordinances proposing that a commission be formed to study the question of unifying the…

vacancies. (1) The county judge/executive and the mayor of the participating city with the greatest population shall jointly determine the size of the unification review commission which shall be composed of not less than twenty (20) nor more than forty (40) members. (2) The memb…

Unless otherwise agreed upon by the county and the participating cities, the unification review commission shall be funded by the fiscal court and each participating city in proportion to their relative population. For purposes of this section, the population of the county shall …

commission. (1) The unification review commission shall study matters relating to the feasibility of forming a unified local government and, if unification is proposed, develop a unification plan consistent with the provisions of the Kentucky Constitution and KRS 67.900 to 67.940…

duties, and salary of CEO. (1) The legislative authority of a unified local government shall be vested in a legislative council elected in the manner provided by the unification plan. (2) The executive authority of a unified local government shall be vested in a chief executive o…

The unification review commission shall hold at least one (1) public hearing prior to finalizing its plan to combine county government with one (1) or more cities within the county into a unified local government. The commission may hold additional public hearings as determined b…

Following its final public hearing, the unification review commission shall vote on the proposed unification plan as presented or as modified by the commission. A unification plan approved by a majority vote of the commission members shall be submitted to the registered voters in…

plan after approval -- Prohibition against placing rejected plan on ballot for five years. (1) The question whether the unification plan shall be adopted shall be filed with the county clerk not later than the second Tuesday in August preceding the day of the next regular electio…

(1) If the unification plan of a unified local government provides for election of legislative council members by legislative district, the legislative council may defer redistricting of legislative districts, subsequent to each decennial census by the United States Bureau of Cen…

government -- Continuance of county and city laws -- Enactment and enforcement of ordinances. (1) A unified local government may exercise the constitutional and statutory rights, powers, privileges, immunities, and responsibilities of counties and of cities of the first class or …

-- Resolution of conflicts between county and city ordinances. Unless otherwise specifically set forth in the unification plan that is approved by the unification commission and submitted to the voters, ordinances, orders, resolutions, and other effects of law in force within a c…

unification. All contracts, bonds, franchises, and other obligations of a participating city and the county in existence on the effective date of a unified local government shall continue in force and effect as obligations of the unified local government, and the unified local go…

unified territory -- Funding responsibilities and oversight duties unaffected by unification. (1) Except as provided in subsection (2) of this section, all offices provided for in Sections 99 and 144 of the Constitution of Kentucky shall remain in existence upon the unification o…

government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect. (1) Upon the effective date of an adopted unification plan, all regular employees of the county and participating city or cities shall become employees of the unified local go…

legislative council -- Tax districts to correspond -- Partial-service districts. The territory of a unified local government may be divided into service districts. Each service district shall constitute a separate tax district within which the unified local government shall levy …

unless eliminated in plan or later dissolved -- Rate of levy. Unless eliminated under the unification plan, all taxing districts, fire protection districts, sanitation districts, water districts, and any special taxing or service districts of any kind existing upon the successful…

agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council. (1) Unless eliminated under the unification plan, all ordinances of a county and participating city creating boards, commissions, and authorities and interlocal agreements shall survive and …