Official record
Measure details
- Jurisdiction
- Kentucky
- Session
- 2026RS
- Chamber
- lower
- Classification
- bill
- Subjects
- Courts, Fiscal, Education, Elementary And Secondary, Education, Finance, Local Mandate, Notices, Taxation
- Introduced / first action
- 2026-01-15 05:00:00
Source-supplied abstracts
Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the public hearing; amend KRS 160.607 to require compliance with the publication and public hearing requirements and also a favorable vote by the fiscal court prior to authorizing an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; amend KRS 160.484 to require the fiscal court to vote on an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; set requirements for the rate based on the outcome of the vote; amend KRS 160.485, relating to recall procedures for proposed license tax levies or rate increases, to conform.
Sponsors
- A. Donworth (primary), primary
- L. Burke (primary), primary
- A. Camuel (primary), primary
- A. Moore (primary), primary