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68.199 County that attains population of 30,000 -- Credit against occupational
license fee -- Voluntary credit -- New fee or increase in fee.
(1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an
occupational license fee under the authority of KRS 67.083 prior to attaining a <br>population of thirty thousand (30,000) shall not be required to allow a credit against <br>the county occupational license fee for an occupational license fee paid to a city <br>within the county when it is determined that the population of the county exceeds <br>thirty thousand (30,000).
(2) If prior to July 15, 2002, a county voluntarily granted a credit against the county
occupational license fee under the terms of an ordinance, interlocal agreement, or <br>other agreement with a city, the county shall not eliminate the credit after it is <br>determined that the population of the county exceeds thirty thousand (30,000).
(3) After July 15, 2002, a county that enacts a new county occupational license fee or
increases a county occupational license fee, after it is determined that the county <br>population exceeds thirty thousand (30,000), shall be required to allow the credit <br>against the city fee required by KRS 68.197(7) to the extent of the increase or new <br>fee.
(4) For purposes of this section, the county population shall be determined based only
on the official decennial census by the United States Bureau of the Census.
Effective: June 24, 2003 <br>History: Amended 2003 Ky. Acts ch. 117, sec. 22, effective June 24, 2003. -- Created
2002 Ky. Acts ch. 161, sec. 1, effective July 15, 2002.
Page 1 of 1
68.199 County that attains population of 30,000 -- Credit against occupational
license fee -- Voluntary credit -- New fee or increase in fee.
(1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an
occupational license fee under the authority of KRS 67.083 prior to attaining a <br>population of thirty thousand (30,000) shall not be required to allow a credit against <br>the county occupational license fee for an occupational license fee paid to a city <br>within the county when it is determined that the population of the county exceeds <br>thirty thousand (30,000).
(2) If prior to July 15, 2002, a county voluntarily granted a credit against the county
occupational license fee under the terms of an ordinance, interlocal agreement, or <br>other agreement with a city, the county shall not eliminate the credit after it is <br>determined that the population of the county exceeds thirty thousand (30,000).
(3) After July 15, 2002, a county that enacts a new county occupational license fee or
increases a county occupational license fee, after it is determined that the county <br>population exceeds thirty thousand (30,000), shall be required to allow the credit <br>against the city fee required by KRS 68.197(7) to the extent of the increase or new <br>fee.
(4) For purposes of this section, the county population shall be determined based only
on the official decennial census by the United States Bureau of the Census.
Effective: June 24, 2003 <br>History: Amended 2003 Ky. Acts ch. 117, sec. 22, effective June 24, 2003. -- Created
2002 Ky. Acts ch. 161, sec. 1, effective July 15, 2002.
Page 1 of 1
68.199 County that attains population of 30,000 -- Credit against occupational
license fee -- Voluntary credit -- New fee or increase in fee.
(1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an
occupational license fee under the authority of KRS 67.083 prior to attaining a <br>population of thirty thousand (30,000) shall not be required to allow a credit against <br>the county occupational license fee for an occupational license fee paid to a city <br>within the county when it is determined that the population of the county exceeds <br>thirty thousand (30,000).
(2) If prior to July 15, 2002, a county voluntarily granted a credit against the county
occupational license fee under the terms of an ordinance, interlocal agreement, or <br>other agreement with a city, the county shall not eliminate the credit after it is <br>determined that the population of the county exceeds thirty thousand (30,000).
(3) After July 15, 2002, a county that enacts a new county occupational license fee or
increases a county occupational license fee, after it is determined that the county <br>population exceeds thirty thousand (30,000), shall be required to allow the credit <br>against the city fee required by KRS 68.197(7) to the extent of the increase or new <br>fee.
(4) For purposes of this section, the county population shall be determined based only
on the official decennial census by the United States Bureau of the Census.
Effective: June 24, 2003 <br>History: Amended 2003 Ky. Acts ch. 117, sec. 22, effective June 24, 2003. -- Created
2002 Ky. Acts ch. 161, sec. 1, effective July 15, 2002.
