Summary of Original Version

Amend KRS 68.197 to allow a person paying a county license fee and a city license fee in counties with a population of 100,000 or greater to credit the fees; allow cities and counties to enter an agreement relating to crediting occupational taxes in counties with a population of 100,000 or greater; allow existing agreements between cities and counties relating to the crediting of occupational license taxes to continue until the expiration date of the agreement, but prohibit renewal or extension of the agreement; require all county populations in the statute to be based upon the federal decennial census; make technical corrections; repeal KRS 68.199.

Statutes affected:
Introduced: 68.197