AN ACT relating to occupational license fees levied by a board of education.

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AN ACT relating to occupational license fees levied by a board of education. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 160.603 is amended to read as follows: 3
(1) A local[No school district] board of education shall comply with subsections (2) to 4
(5) of this section prior to: 5
(a) Levying[levy] any of the school taxes authorized by KRS 160.593 to 160.597, 6
160.601 to 160.633, and 160.635 to 160.648, except the levy required by KRS 7
160.614(3) and (6); or[,] 8
(b) Increasing the school tax rate as authorized by subsection (2) of Section 2 9
of this Act. 10
(2) To propose a levy or increase of a tax under subsection (1) of this section, a 11
favorable vote of the local board of education is required prior to taking any 12
other action to levy or increase the tax. Prior to the vote, the date, time, and place 13
of the meet ing in which the vote is expected to occur shall be published for at 14
least two (2) consecutive weeks on the home page of the local board of 15
education's website.[ until after compliance with the following:] 16
(3)[(1)] The local[school district] board of educa tion desiring to levy any one (1) of 17
the[these] taxes referenced in subsection (1)(a) of this section, or to increase the 18
school tax rate as described in subsection (1)(b) of this section, shall give notice of 19
any proposed levy or increase[of one (1) of the school taxes]. Notwithstanding any 20
statutory provisions to the contrary, notice shall be given by causing to be published 21
for at least two (2) consecutive weeks , on the home page of the school district's 22
website and[ at least one (1) time] in a newspaper of general circulation published 23
in the county or by posting at the courthouse door if there be no such newspaper, 24
the fact that the[such] levy or increase is being proposed. The advertisement shall 25
state: 26
(a) An explanation of the school tax and who it is imposed upon; 27
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(b) The current school tax rate levied and revenue generated from the levy in 1
the preceding year; 2
(c) The proposed school tax rate levy and the expected revenue to be generated 3
from the levy; 4
(d) The need for the levy and expected use of the funds generated from the levy; 5
(e) The date, time, and place for the public hearing, which shall be held[that the 6
district board of education will meet at a place and on a day fixed in the 7
advertisement,] not earlier than one (1) week and not later than two (2) weeks 8
from the date of the advertisement; 9
(f) A statement that[, for] the purposes[purpose] of the public hearing are: 10
1. To listen to comments and concerns[complaints] regarding the proposed 11
school tax levy or school tax rate increase; and 12
2. For the local board of education to provide information and explain 13
the reasoning[explaining the reasons] for the[such] proposal; and 14
(g) A statement to the effect that the General Assembly has required publication 15
of the advertisement and the information contained in it. 16
(4)[(2)] The local[school district] board of education shall conduct a public hearing at 17
the place and on the date advertised for the purposes stated in subsection (3) of this 18
section[purpose of hearing comments and complaints regarding the proposed levy 19
and explaining the reasons for such proposal]. 20
(5)[(3)] In the event that a combined taxing district desires to levy any one (1) of 21
the[these] taxes referenced in subsection (1)(a) of this section , the boards of 22
education shall make a joint advertisement and hold a joint hearing in the manner 23
prescribed in this section[heretofore] for an individual school district. 24
Section 2. KRS 160.607 is amended to read as follows: 25
(1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a 26
single uniform rate not to exceed one -half of one percent (0.5%) and shall continue 27
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from year to year until changed as prescribed in KRS 160.635 and 160.484. 1
(2) After complying with Section 1 of this Act and receiving a favorable vote by the 2
fiscal court as required by Section 3 of this Act, any county having three hundred 3
thousand (300,000) or more inhabitants is authorized to increase the school tax rate 4
to exceed the maximum rate set in subsection (1) of this section by one -quarter of 5
one percent (0.25%). 6
Section 3. KRS 160.484 is amended to read as follows: 7
(1) Except as provided in subsections (2) to[(2), (3), and] (4) of this section, the fiscal 8
court has discretion to impose or not impose the license fees authorized by KRS 9
160.482 to 160.488 at a percentage rate, not to exceed one -half of one percent 10
(0.5%), determined by the fiscal court. A fiscal court shall not pro ceed under this 11
subsection without first giving all boards of education in the county thirty (30) days 12
notice of its intention. 13
(2) If one (1) or more boards of education of school districts within the county which 14
contain at least ninety percent (90%) of county's inhabitants, in the same calendar 15
year certify to the fiscal court requests for a license fee at an identical percentage 16
rate, not to exceed one-half of one percent (0.5%), then the fiscal court shall impose 17
such license fees at the requested rate. 18
(3) Any license fees imposed under subsection[subsections] (1) or (2) of this section 19
shall remain in full effect from year to year until all boards of education within the 20
county have certified to the fiscal court requests for a reduction in the percent age 21
rate[ theretofore] imposed. Thereafter, the fiscal court shall reduce the rate to the 22
highest rate certified as yet necessary by any board of education in the county. The 23
fiscal court may require each board of education to make no more than one (1) 24
certificate annually. 25
(4) Except as provided in subsection (5) of this section, in any calendar year in which 26
one (1) or more boards of education of school districts containing at least ninety 27
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percent (90%) of the county's inhabitants make a certification pur suant to 1
subsection (2) of this section for a rate which is at a higher percentage than any 2
currently imposed, the fiscal court shall impose the license fee at the higher rate and 3
any rate imposed pursuant to subsection[subsections] (1), (2), or (3) of this section 4
shall be rescinded upon the date the new rate takes effect. 5
(5) In any calendar year in which a board of education proposes to increase the 6
school tax rate as authorized by subsection (2) of Section 2 of this Act, the fiscal 7
court shall vote on t he proposed rate increase. If the proposed rate increase 8
receives a favorable vote, the fiscal court shall impose the higher rate and any 9
rate imposed pursuant to subsection (1), (2), or (3) of this section shall be 10
rescinded upon the date the new rate tak es effect. If the proposed rate increase 11
does not receive a favorable vote, the higher rate shall not go into effect and any 12
rate imposed pursuant to subsection (1), (2), or (3) of this section shall remain in 13
full effect. 14
Section 4. KRS 160.485 is amended to read as follows: 15
(1) The imposition of license fees authorized by KRS 160.482 to 160.488 [hereby] shall 16
be by order or resolution of the fiscal court. There shall be no more than one (1) 17
order or resolution passed in any one (1) calendar year. In the case of license fees 18
required to be imposed pursuant to [ subsection (2) of] KRS 160.484(2), the fiscal 19
court shall make the order or resolution within ten (10) days following receipt of the 20
first request which[ makes subsection (2) of] KRS 160.484(2) effective. 21
(2) (a) The order or resolution of the fiscal court imposing license fees pursuant to [ 22
subsections (1), (2), or (4) of] KRS 160.484(1), (2), (4), or (5) shall go into 23
effect forty-five (45) days after its passage. 24
(b) During the forty -five (45) days next following the passage of the order or 25
resolution, any five (5) qualified voters who reside in the county may 26
commence petition proceedings to protest the passage of the order or 27
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resolution by filing with the county cler k an affidavit stating that they 1
constitute the petition committee and that they will be responsible for 2
circulating the petition and filing it in the proper form within forty -five (45) 3
days from the passage of the order or resolution. The affidavit shall state their 4
names and addresses and specify the address to which all notices to the 5
committee are to be sent. Upon receipt of the affidavit, the county clerk shall: 6
1. At the time of filing of the affidavit, notify the petition committee of all 7
statutory r equirements for the filing of a valid petition under this 8
section; 9
2. At the time of the filing of the affidavit, notify the petition committee 10
that the clerk will publish a notice identifying the tax levy being 11
challenged and providing the names and addre sses of the petition 12
committee in a newspaper of general circulation within the county, if 13
such publication exists, if the petition committee remits an amount equal 14
to the cost of publishing the notice determined in accordance with the 15
provisions of KRS 42 4.160 at the time of the filing of the affidavit. If 16
the petition committee elects to have the notice published, the clerk shall 17
publish the notice within five (5) days of receipt of the affidavit; and 18
3. Deliver a copy of the affidavit to the fiscal court and the impacted 19
school districts. 20
(c) The petition shall be filed with the county clerk within forty -five (45) days of 21
the passage of the order or resolution. All papers of the petition shall be 22
uniform in size and style and shall be assembled in one (1) instrument for 23
filing. Each sheet of the petition shall contain the names of voters from one 24
(1) voting precinct only, and shall include the name, number and designation 25
of the precinct in which the voters signing the petition live. The inclusion of 26
an in valid signature on a page shall not invalidate the entire page of the 27
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petition, but shall instead result in the invalid signature being stricken and not 1
counted. Each signature shall be executed in ink or indelible pencil and shall 2
be followed by the print ed name, street address, and Social Security number 3
or birthdate of the person signing. The petition shall be signed by a number of 4
registered and qualified voters residing in the affected jurisdiction equal to at 5
least ten percent (10%) of the total numbe r of votes cast in the last preceding 6
presidential election. 7
(d) Upon the filing of the petition with the county clerk, the order or resolution 8
shall be suspended until after the election referred to in subsection (3) of this 9
section is held, or until the petition is finally determined to be insufficient and 10
no further action may be taken pursuant to paragraph (h) of this subsection. 11
(e) The clerk shall immediately notify the fiscal court and the impacted school 12
districts that the petition has been received and shall, within thirty (30) days of 13
the receipt of the petition, make a determination of whether the petition 14
contains enough signatures of qualified voters to place the order or resolution 15
before the voters. 16
(f) If the county clerk finds the petition t o be sufficient, the clerk shall certify to 17
the petition committee, the fiscal court, and the impacted school boards within 18
the thirty (30) day period provided for in paragraph (e) of this subsection that 19
the petition is properly presented and in compliance with the provisions of this 20
section, and that the order or resolution levying the tax will be placed before 21
the voters for approval. 22
(g) If the county clerk finds the petition to be insufficient, the clerk shall, within 23
the thirty (30) day period provide d for in paragraph (e) of this subsection, 24
notify, in writing, the petition committee, the fiscal court and the impacted 25
school districts of the specific deficiencies found. Notification shall be sent by 26
certified mail and shall be published at least one ( 1) time in a newspaper of 27
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general circulation within the county or, if there is no such newspaper, shall 1
be posted at the courthouse door. 2
(h) A final determination of the sufficiency of a petition shall be subject to final 3
review by the Circuit Court of t he county and shall be limited to the validity 4
of the county clerk's determination. Any petition challenging the county 5
clerk's final determination shall be filed within ten (10) days of the issuance of 6
the clerk's final determination. 7
(3) Upon validation of the petition, the fiscal court shall submit to the voters of the 8
county at the next regular election or called common school district election, which 9
shall be held not less than thirty -five (35) days nor more than forty -five (45) days 10
from the date the signatures on the petition are validated by the county clerk, the 11
question as to whether the license fees for common school purposes shall be levied. 12
Any called common school election shall comply with the provisions of KRS 13
118.025. If the election is held in conjunction with a regular election, the question 14
shall be submitted to the county clerk not later than the second Tuesday in August 15
preceding the regular election. The question shall be so framed that the voter may 16
by his vote answer, "for" or "agains t." If a majority of the votes cast upon the 17
question oppose its passage, the order or resolution shall not go into effect. If a 18
majority of the votes cast upon the question favor its passage, the order or 19
resolution shall go into effect. 20
(4) License fees imposed pursuant to KRS 160.482 to 160.488 shall become effective 21
on the date specified in the order or resolution, but no later than the first day of the 22
calendar year first beginning after the day the order or resolution is made. 23