91A.080 License tax on insurance companies.
(1) The legislative body of each local government which elects to impose and collect
license fees or taxes upon insurance companies for the privilege of engaging in the <br>business of insurance may enact or change its license fee or rate of tax to be <br>effective July 1 of each year on a prospective basis only and shall file with the <br>commissioner of insurance at least one hundred (100) days prior to the effective <br>date, a copy of all ordinances and amendments which impose a license fee or tax. <br>No less than eighty-five (85) days prior to the effective date, the commissioner of <br>insurance shall promptly notify each insurance company engaged in the business of <br>insurance in the Commonwealth of those local governments which have elected to <br>impose the license fees or taxes and the current amount of the license fee or rate of <br>tax.
(2) Any license fee or tax imposed by a local government upon an insurance company
with respect to life insurance policies may be based upon the first year's premiums, <br>and, if so based, shall be applied to the amount of the premiums actually collected <br>within each calendar quarter upon the lives of persons residing within the corporate <br>limits of the local government.
(3) Any license fee or tax imposed by a local government upon any insurance company
with respect to any policy which is not a life insurance policy shall be based upon <br>the premiums actually collected by the insurance company within each calendar <br>quarter on risks located within the corporate limits of the local government on those <br>classes of business which the insurance company is authorized to transact, less all <br>premiums returned to policyholders. In determining the amount of license fee or tax <br>to be collected and to be paid to the local government, the insurance company shall <br>use the tax rate effective on the first day of the policy term. When an insurance <br>company collects a premium as a result of a change in the policy during the policy <br>term, the tax rate used shall be the rate in effect on the effective date of the policy <br>change. With respect to premiums returned to policyholders, the license fee or tax <br>shall be returned by the insurance company to the policyholder pro rata on the <br>unexpired amount of the premium at the same rate at which it was collected and <br>shall be taken as a credit by the insurance company on its next quarterly report to <br>the local government.
(4) The Department of Insurance shall, by administrative regulation, provide for a
reasonable collection fee to be retained by the insurance company or its agent as <br>compensation for collecting the tax, except that the collection fee shall not be more <br>than fifteen percent (15%) of the fee or tax collected and remitted to the local <br>government or two percent (2%) of the premiums subject to the tax, whichever is <br>less. To facilitate computation, collection, and remittance of the fee or tax and <br>collection fee provided in this section, the fees or taxes set out in subsection (1), (2), <br>or (3) of this section, together with the collection fee in this section, may be rounded <br>off to the nearest dollar amount.
(5) Pursuant to KRS 304.3-270, if any other state retaliates against any Kentucky
domiciliary insurer because of the requirements of this section, the commissioner of
insurance shall impose an equal tax upon the premiums written in this state by <br>insurers domiciled in the other state.
(6) Accounting and reporting procedures for collection and reporting of the fees or
taxes and the collection fee herein provided shall be determined by administrative <br>regulations promulgated by the Department of Insurance.
(7) (a) Upon written request of the legislative body of any local government, at the
expense of the requesting local government, which shall be paid in advance by <br>the local government to the Department of Insurance, the Department of <br>Insurance shall audit, or cause to be audited by contract with qualified <br>auditors, the books or records of the insurance companies or agents subject to <br>the fee or tax to determine whether the fee or tax is being properly collected <br>and remitted, and the findings of the audit shall be reported to the local <br>government and the insurance company subject to the audit. An insurance <br>company may appeal the findings of the audit conducted under this subsection <br>and any assessment issued pursuant to the audit findings in accordance with <br>the provisions of KRS 91A.0804(5).
(b) Willful failure to properly collect and remit the fee or tax imposed by a local
government pursuant to the authority granted by this section shall constitute <br>grounds for the revocation of the license issued to an insurance company or <br>agent under the provisions of KRS Chapter 304.
(c) If the Department of Insurance finds that an insurance company has willfully
engaged in a pattern of business conduct that fails to properly collect and <br>remit the fee or tax imposed by a local government pursuant to the authority <br>granted by this section, the Department of Insurance may assess the <br>responsible insurance company an appropriate penalty fee no greater than ten <br>percent (10%) of the additional license fees or taxes determined to be owed to <br>the local government. The penalty fee shall be paid to the local government <br>owed the license fee or tax less any administrative costs of the Department of <br>Insurance in enforcing this section. Any insurance company or agent held <br>responsible for a penalty fee may request a hearing with the Department of <br>Insurance to be conducted pursuant to KRS 304.2-310 to 304.2-370 regarding <br>the finding of a willful violation and the subsequent penalty fee.
(8) The license fees or taxes provided for by subsections (2) and (3) of this section shall
be due thirty (30) days after the end of each calendar quarter. Annually, by March <br>31, each insurance company shall furnish each local government to which the tax or <br>fee is remitted with a breakdown of all collections in the preceding calendar year for <br>the following categories of insurance: <br>(a) Casualty; <br>(b) Automobile; <br>(c) Inland marine; <br>(d) Fire and allied perils; <br>(e) Health; and <br>(f) Life.
(9) Any license fee or tax not paid on or before the due date shall bear interest at the tax
interest rate as defined in KRS 131.010(6) from the date due until paid. Such <br>interest payable to the local government is separate of penalties provided for in <br>subsection (7) of this section. In addition, the local government may assess a ten <br>percent (10%) penalty for a tax or fee not paid within thirty (30) days after the due <br>date.
(10) No license fee or tax imposed under this section shall apply to premiums received
on: <br>(a) Policies of group health insurance provided for state employees under KRS
18A.225;
(b) Policies insuring employers against liability for personal injuries to their
employees or the death of their employees caused thereby, under the <br>provisions of KRS Chapter 342;
(c) Health insurance policies issued to individuals; <br>(d) Policies issued through Kentucky Access created in Subtitle 17B of KRS
Chapter 304; or
(e) Policies for high deductible health plans as defined in 26 U.S.C. sec.
223(c)(2).
(11) No county may impose the tax authorized by this section upon the premiums
received on policies issued to public service companies which pay ad valorem taxes.
(12) Insurance companies which pay license fees or taxes pursuant to this section shall
credit city license fees or taxes against the same license fees or taxes levied by the <br>county, when the license fees or taxes are levied by the county on or after July 13, <br>1990. For purposes of this subsection, a consolidated local government, urban-<br>county government, charter county government, or unified local government shall <br>be considered a county.
(13) No license fee or tax imposed under this section shall apply to premiums paid to
insurers of municipal bonds, leases, or other debt instruments issued by or on behalf <br>of a city, county, charter county government, urban-county government, <br>consolidated local government, special district, nonprofit corporation, or other <br>political subdivision of the Commonwealth. However, this exemption shall not <br>apply if the bonds, leases, or other debt instruments are issued for profit or on behalf <br>of for-profit or private organizations.
(14) A county may impose a license fee or tax covering the entire county or may limit
the application of the fee or tax to the unincorporated portions of the county.
Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 75, effective July 15, 2010; and ch. 165,
sec. 4, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 94, sec. 5, effective <br>July 15, 2008. -- Amended 2005 Ky. Acts ch. 31, sec. 1, effective June 20, 2005; and <br>ch. 144, sec. 14, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 28, sec. 1, <br>effective July 13, 2004. -- Amended 2001 Ky. Acts ch. 164, sec. 5, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 425, sec. 2, effective July 14, 2000; and <br>ch. 476, sec. 30, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 82, sec. 14, <br>effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 244, sec. 1, effective July 14,
1992. -- Amended 1990 Ky. Acts ch. 481, sec. 1, effective July 13, 1990. -- <br>Repealed, reenacted, and amended 1988 Ky. Acts ch. 334, sec. 1, effective July 15, <br>1988. -- Amended 1984 Ky. Acts ch. 52, sec. 1, effective July 13, 1984; and ch. 170, <br>sec. 1, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 434, sec. 13, effective <br>July 15, 1982.
Legislative Research Commission Note (7/15/2010). This section was amended by
2010 Ky. Acts chs. 24 and 165, which do not appear to be in conflict and have been <br>codified together.
Legislative Research Commission Note (7/15/2010). 2010 Ky. Acts ch. 165, sec. 7,
provides, "Notwithstanding any other statutory provision to the contrary, no license <br>fee or tax imposed under KRS 91A.080 shall apply to premiums paid to insurance <br>companies or surplus lines brokers by non-profit self-insurance groups whose <br>membership consists of cities, counties, charter county governments, urban-county <br>governments, consolidated local governments, school districts, or any other political <br>subdivisions of the Commonwealth." 2010 Ky. Acts ch. 165, sec. 8, states, "Section 7 <br>of this Act is effective for and applies to the fiscal year beginning July 1, 2010, and <br>ending June 30, 2011, and fiscal year beginning July 1, 2011, and ending June 30, <br>2012, and shall expire at the end of June 30, 2012."
91A.080 License tax on insurance companies.
(1) The legislative body of each local government which elects to impose and collect
license fees or taxes upon insurance companies for the privilege of engaging in the <br>business of insurance may enact or change its license fee or rate of tax to be <br>effective July 1 of each year on a prospective basis only and shall file with the <br>commissioner of insurance at least one hundred (100) days prior to the effective <br>date, a copy of all ordinances and amendments which impose a license fee or tax. <br>No less than eighty-five (85) days prior to the effective date, the commissioner of <br>insurance shall promptly notify each insurance company engaged in the business of <br>insurance in the Commonwealth of those local governments which have elected to <br>impose the license fees or taxes and the current amount of the license fee or rate of <br>tax.
(2) Any license fee or tax imposed by a local government upon an insurance company
with respect to life insurance policies may be based upon the first year's premiums, <br>and, if so based, shall be applied to the amount of the premiums actually collected <br>within each calendar quarter upon the lives of persons residing within the corporate <br>limits of the local government.
(3) Any license fee or tax imposed by a local government upon any insurance company
with respect to any policy which is not a life insurance policy shall be based upon <br>the premiums actually collected by the insurance company within each calendar <br>quarter on risks located within the corporate limits of the local government on those <br>classes of business which the insurance company is authorized to transact, less all <br>premiums returned to policyholders. In determining the amount of license fee or tax <br>to be collected and to be paid to the local government, the insurance company shall <br>use the tax rate effective on the first day of the policy term. When an insurance <br>company collects a premium as a result of a change in the policy during the policy <br>term, the tax rate used shall be the rate in effect on the effective date of the policy <br>change. With respect to premiums returned to policyholders, the license fee or tax <br>shall be returned by the insurance company to the policyholder pro rata on the <br>unexpired amount of the premium at the same rate at which it was collected and <br>shall be taken as a credit by the insurance company on its next quarterly report to <br>the local government.
(4) The Department of Insurance shall, by administrative regulation, provide for a
reasonable collection fee to be retained by the insurance company or its agent as <br>compensation for collecting the tax, except that the collection fee shall not be more <br>than fifteen percent (15%) of the fee or tax collected and remitted to the local <br>government or two percent (2%) of the premiums subject to the tax, whichever is <br>less. To facilitate computation, collection, and remittance of the fee or tax and <br>collection fee provided in this section, the fees or taxes set out in subsection (1), (2), <br>or (3) of this section, together with the collection fee in this section, may be rounded <br>off to the nearest dollar amount.
(5) Pursuant to KRS 304.3-270, if any other state retaliates against any Kentucky
domiciliary insurer because of the requirements of this section, the commissioner of
insurance shall impose an equal tax upon the premiums written in this state by <br>insurers domiciled in the other state.
(6) Accounting and reporting procedures for collection and reporting of the fees or
taxes and the collection fee herein provided shall be determined by administrative <br>regulations promulgated by the Department of Insurance.
(7) (a) Upon written request of the legislative body of any local government, at the
expense of the requesting local government, which shall be paid in advance by <br>the local government to the Department of Insurance, the Department of <br>Insurance shall audit, or cause to be audited by contract with qualified <br>auditors, the books or records of the insurance companies or agents subject to <br>the fee or tax to determine whether the fee or tax is being properly collected <br>and remitted, and the findings of the audit shall be reported to the local <br>government and the insurance company subject to the audit. An insurance <br>company may appeal the findings of the audit conducted under this subsection <br>and any assessment issued pursuant to the audit findings in accordance with <br>the provisions of KRS 91A.0804(5).
(b) Willful failure to properly collect and remit the fee or tax imposed by a local
government pursuant to the authority granted by this section shall constitute <br>grounds for the revocation of the license issued to an insurance company or <br>agent under the provisions of KRS Chapter 304.
(c) If the Department of Insurance finds that an insurance company has willfully
engaged in a pattern of business conduct that fails to properly collect and <br>remit the fee or tax imposed by a local government pursuant to the authority <br>granted by this section, the Department of Insurance may assess the <br>responsible insurance company an appropriate penalty fee no greater than ten <br>percent (10%) of the additional license fees or taxes determined to be owed to <br>the local government. The penalty fee shall be paid to the local government <br>owed the license fee or tax less any administrative costs of the Department of <br>Insurance in enforcing this section. Any insurance company or agent held <br>responsible for a penalty fee may request a hearing with the Department of <br>Insurance to be conducted pursuant to KRS 304.2-310 to 304.2-370 regarding <br>the finding of a willful violation and the subsequent penalty fee.
(8) The license fees or taxes provided for by subsections (2) and (3) of this section shall
be due thirty (30) days after the end of each calendar quarter. Annually, by March <br>31, each insurance company shall furnish each local government to which the tax or <br>fee is remitted with a breakdown of all collections in the preceding calendar year for <br>the following categories of insurance: <br>(a) Casualty; <br>(b) Automobile; <br>(c) Inland marine; <br>(d) Fire and allied perils; <br>(e) Health; and <br>(f) Life.
(9) Any license fee or tax not paid on or before the due date shall bear interest at the tax
interest rate as defined in KRS 131.010(6) from the date due until paid. Such <br>interest payable to the local government is separate of penalties provided for in <br>subsection (7) of this section. In addition, the local government may assess a ten <br>percent (10%) penalty for a tax or fee not paid within thirty (30) days after the due <br>date.
(10) No license fee or tax imposed under this section shall apply to premiums received
on: <br>(a) Policies of group health insurance provided for state employees under KRS
18A.225;
(b) Policies insuring employers against liability for personal injuries to their
employees or the death of their employees caused thereby, under the <br>provisions of KRS Chapter 342;
(c) Health insurance policies issued to individuals; <br>(d) Policies issued through Kentucky Access created in Subtitle 17B of KRS
Chapter 304; or
(e) Policies for high deductible health plans as defined in 26 U.S.C. sec.
223(c)(2).
(11) No county may impose the tax authorized by this section upon the premiums
received on policies issued to public service companies which pay ad valorem taxes.
(12) Insurance companies which pay license fees or taxes pursuant to this section shall
credit city license fees or taxes against the same license fees or taxes levied by the <br>county, when the license fees or taxes are levied by the county on or after July 13, <br>1990. For purposes of this subsection, a consolidated local government, urban-<br>county government, charter county government, or unified local government shall <br>be considered a county.
(13) No license fee or tax imposed under this section shall apply to premiums paid to
insurers of municipal bonds, leases, or other debt instruments issued by or on behalf <br>of a city, county, charter county government, urban-county government, <br>consolidated local government, special district, nonprofit corporation, or other <br>political subdivision of the Commonwealth. However, this exemption shall not <br>apply if the bonds, leases, or other debt instruments are issued for profit or on behalf <br>of for-profit or private organizations.
(14) A county may impose a license fee or tax covering the entire county or may limit
the application of the fee or tax to the unincorporated portions of the county.
Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 75, effective July 15, 2010; and ch. 165,
sec. 4, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 94, sec. 5, effective <br>July 15, 2008. -- Amended 2005 Ky. Acts ch. 31, sec. 1, effective June 20, 2005; and <br>ch. 144, sec. 14, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 28, sec. 1, <br>effective July 13, 2004. -- Amended 2001 Ky. Acts ch. 164, sec. 5, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 425, sec. 2, effective July 14, 2000; and <br>ch. 476, sec. 30, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 82, sec. 14, <br>effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 244, sec. 1, effective July 14,
1992. -- Amended 1990 Ky. Acts ch. 481, sec. 1, effective July 13, 1990. -- <br>Repealed, reenacted, and amended 1988 Ky. Acts ch. 334, sec. 1, effective July 15, <br>1988. -- Amended 1984 Ky. Acts ch. 52, sec. 1, effective July 13, 1984; and ch. 170, <br>sec. 1, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 434, sec. 13, effective <br>July 15, 1982.
Legislative Research Commission Note (7/15/2010). This section was amended by
2010 Ky. Acts chs. 24 and 165, which do not appear to be in conflict and have been <br>codified together.
Legislative Research Commission Note (7/15/2010). 2010 Ky. Acts ch. 165, sec. 7,
provides, "Notwithstanding any other statutory provision to the contrary, no license <br>fee or tax imposed under KRS 91A.080 shall apply to premiums paid to insurance <br>companies or surplus lines brokers by non-profit self-insurance groups whose <br>membership consists of cities, counties, charter county governments, urban-county <br>governments, consolidated local governments, school districts, or any other political <br>subdivisions of the Commonwealth." 2010 Ky. Acts ch. 165, sec. 8, states, "Section 7 <br>of this Act is effective for and applies to the fiscal year beginning July 1, 2010, and <br>ending June 30, 2011, and fiscal year beginning July 1, 2011, and ending June 30, <br>2012, and shall expire at the end of June 30, 2012."
91A.080 License tax on insurance companies.
(1) The legislative body of each local government which elects to impose and collect
license fees or taxes upon insurance companies for the privilege of engaging in the <br>business of insurance may enact or change its license fee or rate of tax to be <br>effective July 1 of each year on a prospective basis only and shall file with the <br>commissioner of insurance at least one hundred (100) days prior to the effective <br>date, a copy of all ordinances and amendments which impose a license fee or tax. <br>No less than eighty-five (85) days prior to the effective date, the commissioner of <br>insurance shall promptly notify each insurance company engaged in the business of <br>insurance in the Commonwealth of those local governments which have elected to <br>impose the license fees or taxes and the current amount of the license fee or rate of <br>tax.
(2) Any license fee or tax imposed by a local government upon an insurance company
with respect to life insurance policies may be based upon the first year's premiums, <br>and, if so based, shall be applied to the amount of the premiums actually collected <br>within each calendar quarter upon the lives of persons residing within the corporate <br>limits of the local government.
(3) Any license fee or tax imposed by a local government upon any insurance company
with respect to any policy which is not a life insurance policy shall be based upon <br>the premiums actually collected by the insurance company within each calendar <br>quarter on risks located within the corporate limits of the local government on those <br>classes of business which the insurance company is authorized to transact, less all <br>premiums returned to policyholders. In determining the amount of license fee or tax <br>to be collected and to be paid to the local government, the insurance company shall <br>use the tax rate effective on the first day of the policy term. When an insurance <br>company collects a premium as a result of a change in the policy during the policy <br>term, the tax rate used shall be the rate in effect on the effective date of the policy <br>change. With respect to premiums returned to policyholders, the license fee or tax <br>shall be returned by the insurance company to the policyholder pro rata on the <br>unexpired amount of the premium at the same rate at which it was collected and <br>shall be taken as a credit by the insurance company on its next quarterly report to <br>the local government.
(4) The Department of Insurance shall, by administrative regulation, provide for a
reasonable collection fee to be retained by the insurance company or its agent as <br>compensation for collecting the tax, except that the collection fee shall not be more <br>than fifteen percent (15%) of the fee or tax collected and remitted to the local <br>government or two percent (2%) of the premiums subject to the tax, whichever is <br>less. To facilitate computation, collection, and remittance of the fee or tax and <br>collection fee provided in this section, the fees or taxes set out in subsection (1), (2), <br>or (3) of this section, together with the collection fee in this section, may be rounded <br>off to the nearest dollar amount.
(5) Pursuant to KRS 304.3-270, if any other state retaliates against any Kentucky
domiciliary insurer because of the requirements of this section, the commissioner of
insurance shall impose an equal tax upon the premiums written in this state by <br>insurers domiciled in the other state.
(6) Accounting and reporting procedures for collection and reporting of the fees or
taxes and the collection fee herein provided shall be determined by administrative <br>regulations promulgated by the Department of Insurance.
(7) (a) Upon written request of the legislative body of any local government, at the
expense of the requesting local government, which shall be paid in advance by <br>the local government to the Department of Insurance, the Department of <br>Insurance shall audit, or cause to be audited by contract with qualified <br>auditors, the books or records of the insurance companies or agents subject to <br>the fee or tax to determine whether the fee or tax is being properly collected <br>and remitted, and the findings of the audit shall be reported to the local <br>government and the insurance company subject to the audit. An insurance <br>company may appeal the findings of the audit conducted under this subsection <br>and any assessment issued pursuant to the audit findings in accordance with <br>the provisions of KRS 91A.0804(5).
(b) Willful failure to properly collect and remit the fee or tax imposed by a local
government pursuant to the authority granted by this section shall constitute <br>grounds for the revocation of the license issued to an insurance company or <br>agent under the provisions of KRS Chapter 304.
(c) If the Department of Insurance finds that an insurance company has willfully
engaged in a pattern of business conduct that fails to properly collect and <br>remit the fee or tax imposed by a local government pursuant to the authority <br>granted by this section, the Department of Insurance may assess the <br>responsible insurance company an appropriate penalty fee no greater than ten <br>percent (10%) of the additional license fees or taxes determined to be owed to <br>the local government. The penalty fee shall be paid to the local government <br>owed the license fee or tax less any administrative costs of the Department of <br>Insurance in enforcing this section. Any insurance company or agent held <br>responsible for a penalty fee may request a hearing with the Department of <br>Insurance to be conducted pursuant to KRS 304.2-310 to 304.2-370 regarding <br>the finding of a willful violation and the subsequent penalty fee.
(8) The license fees or taxes provided for by subsections (2) and (3) of this section shall
be due thirty (30) days after the end of each calendar quarter. Annually, by March <br>31, each insurance company shall furnish each local government to which the tax or <br>fee is remitted with a breakdown of all collections in the preceding calendar year for <br>the following categories of insurance: <br>(a) Casualty; <br>(b) Automobile; <br>(c) Inland marine; <br>(d) Fire and allied perils; <br>(e) Health; and <br>(f) Life.
(9) Any license fee or tax not paid on or before the due date shall bear interest at the tax
interest rate as defined in KRS 131.010(6) from the date due until paid. Such <br>interest payable to the local government is separate of penalties provided for in <br>subsection (7) of this section. In addition, the local government may assess a ten <br>percent (10%) penalty for a tax or fee not paid within thirty (30) days after the due <br>date.
(10) No license fee or tax imposed under this section shall apply to premiums received
on: <br>(a) Policies of group health insurance provided for state employees under KRS
18A.225;
(b) Policies insuring employers against liability for personal injuries to their
employees or the death of their employees caused thereby, under the <br>provisions of KRS Chapter 342;
(c) Health insurance policies issued to individuals; <br>(d) Policies issued through Kentucky Access created in Subtitle 17B of KRS
Chapter 304; or
(e) Policies for high deductible health plans as defined in 26 U.S.C. sec.
223(c)(2).
(11) No county may impose the tax authorized by this section upon the premiums
received on policies issued to public service companies which pay ad valorem taxes.
(12) Insurance companies which pay license fees or taxes pursuant to this section shall
credit city license fees or taxes against the same license fees or taxes levied by the <br>county, when the license fees or taxes are levied by the county on or after July 13, <br>1990. For purposes of this subsection, a consolidated local government, urban-<br>county government, charter county government, or unified local government shall <br>be considered a county.
(13) No license fee or tax imposed under this section shall apply to premiums paid to
insurers of municipal bonds, leases, or other debt instruments issued by or on behalf <br>of a city, county, charter county government, urban-county government, <br>consolidated local government, special district, nonprofit corporation, or other <br>political subdivision of the Commonwealth. However, this exemption shall not <br>apply if the bonds, leases, or other debt instruments are issued for profit or on behalf <br>of for-profit or private organizations.
(14) A county may impose a license fee or tax covering the entire county or may limit
the application of the fee or tax to the unincorporated portions of the county.
Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 75, effective July 15, 2010; and ch. 165,
sec. 4, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 94, sec. 5, effective <br>July 15, 2008. -- Amended 2005 Ky. Acts ch. 31, sec. 1, effective June 20, 2005; and <br>ch. 144, sec. 14, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 28, sec. 1, <br>effective July 13, 2004. -- Amended 2001 Ky. Acts ch. 164, sec. 5, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 425, sec. 2, effective July 14, 2000; and <br>ch. 476, sec. 30, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 82, sec. 14, <br>effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 244, sec. 1, effective July 14,
1992. -- Amended 1990 Ky. Acts ch. 481, sec. 1, effective July 13, 1990. -- <br>Repealed, reenacted, and amended 1988 Ky. Acts ch. 334, sec. 1, effective July 15, <br>1988. -- Amended 1984 Ky. Acts ch. 52, sec. 1, effective July 13, 1984; and ch. 170, <br>sec. 1, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 434, sec. 13, effective <br>July 15, 1982.
Legislative Research Commission Note (7/15/2010). This section was amended by
2010 Ky. Acts chs. 24 and 165, which do not appear to be in conflict and have been <br>codified together.
Legislative Research Commission Note (7/15/2010). 2010 Ky. Acts ch. 165, sec. 7,
provides, "Notwithstanding any other statutory provision to the contrary, no license <br>fee or tax imposed under KRS 91A.080 shall apply to premiums paid to insurance <br>companies or surplus lines brokers by non-profit self-insurance groups whose <br>membership consists of cities, counties, charter county governments, urban-county <br>governments, consolidated local governments, school districts, or any other political <br>subdivisions of the Commonwealth." 2010 Ky. Acts ch. 165, sec. 8, states, "Section 7 <br>of this Act is effective for and applies to the fiscal year beginning July 1, 2010, and <br>ending June 30, 2011, and fiscal year beginning July 1, 2011, and ending June 30, <br>2012, and shall expire at the end of June 30, 2012."
