<br><br> <br>Page 1 of 1 <br>82.090 Authorization for cities to impose occupational taxes on state officers and <br>employees except elected officers paid on per diem basis. <br>(1) The legislative bodies of the cities of this Commonwealth are hereby severally <br>authorized by ordinances applying to occupations generally to impose occupational <br>taxes upon all state employees and officers, whether appointive or elective, for <br>services performed therein, except those elected officers who are paid on a per diem <br>basis. <br>(2) Except as provided in subsection (1) of this section, no person shall be relieved <br>from liability for any occupational license tax levied for revenue purposes by any <br>legislative body of a city of this Commonwealth by reason of his carrying on his <br>occupation or performing services on any state property or area within the bounds of <br>such city. <br>Effective: July 14, 1992 <br>History: Amended 1992 Ky. Acts ch. 435, sec. 3, effective July 14, 1992. -- Created <br>1962 Ky. Acts ch. 182, secs. 1 and 2. <br><br>