Title IX, Counties, Cities, and Other Local Units

service reserve. An annual assessment on each parcel of property for which bonds are issued shall be levied according to the assessed value basis. The first such levy and each succeeding levy shall be made in advance and shall be sufficient to pay the principal and interest on th…

(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund shall be made upon the filing of a return. (2) (a) Overpayment resulting from the payment of estimated t…

The governing body shall adopt a Third Ordinance authorizing the sale of the bonds and covenanting with the holders of the bonds and coupons, that until the payment in full thereof the urban-county government will levy annually an improvement assessment upon the affected properti…

(1) For purposes of KRS 67.750 to 67.790, computations of gross income and deductions therefrom, gross receipts or sales, and deductions therefrom, accounting methods, and accounting procedures shall be as nearly as practicable identical with those required for federal income tax…

If any business entity dissolves or withdraws from a tax district during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing of …

(1) The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and 92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon in any way to establish a minimum nexus or other minimum contact requirements for the purposes of determining t…

After the Third Ordinance has been adopted (and without regard for its date of publication), the urban-county government may solicit the submission of bids or proposals for the purchasing of the bonds authorized by the Third Ordinance, the same to be received upon a sealed compet…

purposes. If a business entity makes, or is required to make, a federal income tax return, the net profit or gross receipts shall be computed for the purposes of KRS 67.750 to 67.790 on the basis of the same calendar or fiscal year required by the federal government, and shall em…

ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site. (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 occupationa…

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…

Disbursements. As prepayments are received and when the bonds are delivered and the proceeds are received by the urban-county government, the same shall be deposited in an interest- bearing account in a bank or trust company, or combined bank and trust company, and to the extent …

(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…

exemption -- Liquidation -- Extent of liability to bondholders. Each of said bonds shall bear on its face the statement that it has been issued under KRS 67A.710 to 67A.825, and that it does not constitute an indebtedness of the urban-county government within the meaning of the C…

(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…

The sum necessary to be raised annually for the sinking fund shall be assessed against the property benefited in the proportion that the assessed value of each lot or parcel for urban-county government taxation shall bear to the whole assessed value of the benefited properties, a…

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 …

The department for finance and administration of an urban-county government shall provide a method of accounting for payments for less than a year in order to have the first and each succeeding installment in advance.

(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…

The annual improvement assessment for each project shall be levied by the governing body when the levy for general urban-county taxes is made; and such improvement assessment levy shall be due at the same time, or times, when the general urban-county government taxes are due, and…

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…

Each annual improvement assessment, with any penalty or interest incident to the nonpayment thereof, shall constitute a lien upon the lot or parcel of benefited property against which it is assessed. The lien shall attach to each lot or parcel of benefited property as the same is…

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 …

The proceeds received by the urban-county government from each and every annual improvement assessment levy made in connection with each separate improvement project, as authorized by KRS 67A.710 to 67A.825, shall be segregated from and kept always separate and apart from all oth…

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 …

All sums received and deposited in the sinking fund shall be held inviolate and applied by the urban-county government solely for the payment of the principal of, and interest on, the bonds issued for the financing of the identified improvement project. The amount collected, and …

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…

If the urban-county government shall adopt the Third Ordinance, herein referred to, and shall publicly solicit the submission of bids or proposals for the purchasing of its "improvement assessment bonds" for the project identified therein, and shall fail to receive a bid upon ter…

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.

insufficient. If, by reason of miscalculation or the happening of unforeseen events or conditions, the proceeds of the bonds authorized by the Third Ordinance should prove to be insufficient to provide for the completion of the project and the payment in full of all costs thereof…

The amount of the annual assessment collected and the debt service reserve and any interest earned therefrom shall remain in the sinking fund. When the amount in the sinking fund is sufficient to retire bonds at maturity, assessments shall cease. In the event of a surplus after a…

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…

to 67A.820. If an urban-county government has taken any steps under KRS 67A.710 to 67A.820 to provide for, construct or finance any improvements allowed to be undertaken by the provisions of KRS 67A.710 to 67A.820, and for any reason the project cannot be completed according to t…

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…

(1) The General Assembly hereby finds and declares that it is a policy of the Commonwealth to retain agriculture and rural landscapes in urban counties. (2) The General Assembly further finds and declares that the preservation of agriculture and rural landscapes contributes to th…

As used in KRS 67A.840 to 67A.850 and KRS 91A.390, unless the context clearly indicates otherwise: (1) "Conservation easement" means an interest in land, less than fee simple, which restricts or prevents the development or improvement of the land in the fashion provided in the in…

taxes for purchase of development rights -- Contents of proposal to be voted upon. (1) An urban-county government is authorized to place before the public, via referendum according to the procedure established in KRS 67A.847, the question of whether to fund a purchase of developm…

(1) Within one hundred eighty (180) days following the passage of a purchase of development rights proposal by referendum as provided for in KRS 67A.843, 67A.847, and 67A.849, an urban-county government shall establish a purchase of development rights program which, in addition t…

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…

Combined proposal with public parks purchase and maintenance program. The procedure for a referendum authorized by KRS 67A.843 shall be as follows: (1) A purchase of development rights program proposal authorized by KRS 67A.843 and 67A.845 may be submitted to the voters of an urb…

sources. (1) At any time not earlier than five (5) years following the passage of a purchase of development rights proposal in a referendum authorized by KRS 67A.843 and 67A.847, a referendum may be held on the question of whether to increase, decrease, or eliminate the funding s…