SB76 • 2026

AN ACT relating to local occupational license fees and taxes.

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: A. Mays Bledsoe
Last action: 2026-01-27
Official status: 01/27/26: to Committee on Committees (H)
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT relating to local occupational license fees and taxes.

What This Bill Does

AN ACT relating to local occupational license fees and taxes.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SCS1

Senate Committee Substitute 1

Delete original provisions, except amend KRS 160.607, relating to the local occupational license tax for schools, to increase the population threshold at which the maximum tax rate may be increased from 300,000 to 500,000; EFFECTIVE August 1, 2026.

Plain English: UNOFFICIAL COPY 26 RS SB 76/SCS 1 Page 1 of 1 SB007640.100 - 1569 - XXXX 1/23/2026 10:19 AM Senate Committee Substitute AN ACT relating to local occupational license fees and taxes.

UNOFFICIAL COPY 26 RS SB 76/SCS 1 Page 1 of 1 SB007640.100 - 1569 - XXXX 1/23/2026 10:19 AM Senate Committee Substitute AN ACT relating to local occupational license fees and taxes.
1 Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2 Section 1.
KRS 160.607 is amended to read as follows: 3 (1) The school tax authorized by KRS 160.482 to 160.488 an d 160.605 shall be at a 4 single uniform rate not to exceed one -half of one percent (0.5%) and shall continue 5 from year to year until changed as prescribed in KRS 160.635 and 160.484.
6 (2) Any county having five[three] hundred thousand (500,000)[(300,000)] or more 7 inhabitants is authorized to increase the school tax rate to exceed the maximum set 8 in subsection (1) of this section by one-quarter of one percent (0.25%).

Bill History

2026-01-27 Kentucky Legislative Research Commission
received in House to Committee on Committees (H)
2026-01-23 Kentucky Legislative Research Commission
3rd reading, passed with 28-6 Committee Substitute (1)
2026-01-22 Kentucky Legislative Research Commission
2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, January 23, 2026
2026-01-21 Kentucky Legislative Research Commission
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
2026-01-16 Kentucky Legislative Research Commission
to Appropriations & Revenue (S)
2026-01-13 Kentucky Legislative Research Commission
introduced in Senate to Committee on Committees (S)

Official Summary Text

AN ACT relating to local occupational license fees and taxes.

Current Bill Text

Read the full stored bill text

UNOFFICIAL COPY 26 RS SB 76/GA
Page 1 of 1
SB007610.100 - 1569 - XXXX 1/23/2026 10:20 AM GA
AN ACT relating to local occupational license fees and taxes. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 160.607 is amended to read as follows: 3
(1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a 4
single uniform rate not to exceed one -half of one percent (0.5%) and shall continue 5
from year to year until changed as prescribed in KRS 160.635 and 160.484. 6
(2) Any county having five[three] hundred thousand (500,000)[(300,000)] or more 7
inhabitants is authorized to increase the school tax rate to exceed the maximum set 8
in subsection (1) of this section by one-quarter of one percent (0.25%). 9
Section 2. This Act takes effect August 1, 2026. 10