The occupational license tax (fee) imposed by this chapter shall not apply to the following persons or business entities:
(A) Any bank, trust company, combined bank and trust company, or trust, banking and title insurance company organized and doing business in this state, any savings and loan association whether state or federally chartered;
(B) Any compensation received by members of the Kentucky national guard for active duty training, unit training assemblies and annual field training;
(C) Any compensation received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections;
(D) Public service corporations that pay an ad valorem tax on property valued and assessed by the Kentucky Department of Revenue pursuant to the provisions of KRS 136.120. Licensees whose businesses are predominantly non-public service who are also engaged in public service activity are required to pay a license fee on their net profit derived from the non-public service activities apportioned to the county;
(E) Persons or business entities that have been issued a license under KRS Chapter 243 to engage in manufacturing or trafficking in alcoholic beverages. Persons engaged in the business of manufacturing or trafficking in alcoholic beverages are required to file a return, but may exclude the portion of their net profits derived from the manufacturing or trafficking in alcoholic beverages;
(F) Life insurance companies incorporated under the laws of and doing business in the Commonwealth of Kentucky.
(G) Because of the undue burden of administration, no license under this chapter shall be required of domestic servants for work performed in private homes.
(H) Non-profit and charitable organizations shall be exempt from all provisions of this chapter only if such organization shall qualify pursuant to § 501(c)(3) of the Internal Revenue Code of 1954, as amended.
(I) Apartment houses and the rental of property shall be exempt from the license fee required by this chapter if the apartment building or residence involved shall have only two residential units and only if the owner of the building shall occupy one of those two residential units as his or her principal and primary residence.
(J) Nothing in this section shall be construed to mean the employees of churches, religious congregations, or religious societies of all creeds (except duly ordained ministers) shall be relived from payment of any occupational license fee in compliance with all regulations established by the License Inspector with respect to making returns and payment of taxes (fees).
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)