Skip to code content (skip section selection)
Article I. In General
Sec. 16-1. Assessments by county.
Sec. 16-2. Designation of agent.
Sec. 16-3 - 16-15. Reserved.
Article II. Occupational Licenses
Sec. 16-16. Definitions.
Sec. 16-17. Occupational license application required.
Sec. 16-18. Occupational license tax payment required.
Sec. 16-19. Apportionment.
Sec. 16-20. Employers to withhold.
Sec. 16-21. Returns required.
Sec. 16-22. Extensions.
Sec. 16-23. Refunds.
Sec. 16-24. Federal/state audit provisions.
Sec. 16-25. Administrative provisions.
Sec. 16-26. Information to remain confidential.
Sec. 16-27. Penalties.
Sec. 16-28. Use of occupational license tax.
Sec. 16-29. Payment of estimated tax quarterly.
Secs. 16-30 - 16.50. Reserved.
Article III. License Tax on Insurance Companies
Sec. 16-51. Levy.
Sec. 16-52. Due date; interest.
Sec. 16-53. Breakdown of collections by category.
Secs. 16-54 - 16.65. Reserved.
Article IV. Transient Tax
Sec. 16-66. Levy.
Sec. 16-67. Collections by businesses.
Sec. 16-68. Due date; return.
Sec. 16-69. Penalty for late payment.
Sec. 16-70. Bonding of officers handling funds; itemized quarterly reports.
Sec. 16-71. Depository.
Sec. 16-72. Issuance of bonds; use of funds; fiscal year.
Sec. 16-73. Promotion of tourist attractions.
Sec. 16-74 - 16.85. Reserved.
Article V. Reserved
Article VI. Financial Institution Franchise and Local Deposit Tax
Sec. 16-91 Imposition of tax
Sec. 16-92 Tax due
Sec. 16-93 Lien imposed
Sec. 16-94 Use of tax
Sec. 16-95 Penalty
State law references--Finance and revenue of cities other than the first class, KRS Ch. 92; general powers of cities to tax, KRS 92.280.