(a) No license under this article shall be required of nonresidents who sell farm products, other than trees, shrubs, or ornamental plants, in the urban county; or nonresident owners who sell livestock in the urban county or who board their livestock in the urban county for breeding purposes. The activities described in this subsection shall not constitute being engaged in any occupation, trade, profession or other activity as defined in section 13-4 of this article.
(b) Natural persons of the age of sixty-five (65) and older shall be exempt from the provisions of the occupational license fee as to the first three thousand dollars ($3,000.00) of salaries, wages, commissions or other compensation earned by such persons in the urban county for work done or services performed or rendered in the urban county, and the first three thousand dollars ($3,000.00) of net profits of any business, profession or occupation conducted in the urban county.
(c) No license under this article shall be required of any person authorized by the Lexington-Fayette Urban County Government to demonstrate, sell or offer for sale any goods, wares or merchandise at any festival or special event sponsored by the urban county government or its departments.
(d) No license under this article shall be required of precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections within the urban county.
(e) No license under this article is required where expressly exempted elsewhere by ordinance, federal or state law.
(f) 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.
(g) 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 urban county government.
(h) 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.
(i) Insurance companies incorporated under the laws of and doing business in the Commonwealth of Kentucky, except as provided in KRS 91A.080.
(j) Any compensation received by members of the Kentucky national guard for active duty training, unit training assemblies and annual field training.
(k) Funds received from the state as a share of the tobacco settlement funds to be paid to farmers is exempt from inclusion in net profits for the purpose of calculating the net profits which are subject to this occupational license fee as follows:
(1) Any amount received by a producer of tobacco or a tobacco quota owner from the multi-state settlement with the tobacco industry, known as the Master Settlement Agreement, signed on November 22, 1998;
(2) Any amount received from the secondary settlement fund, referred to as "Phase II", established by tobacco companies to compensate tobacco farmers and quota owners for anticipated financial losses caused by the national tobacco settlement;
(3) Any amount received from funds of the Commodity Credit Corporation for the Tobacco Loss Assistance Program as a result of a reduction in the quantity of the tobacco quota allotted from the 1998 to the 1999 calendar year as provided under Public Law 106-78 Title 8 sec. 803; and
(4) Any amount received as a result of a tobacco buydown program that all quota owners and growers are eligible to participate in.
(l) Individuals and sole proprietorships who file a return as prescribed by section 13-8 which reports gross receipts of four thousand four hundred dollars ($4,400.00) or less for a tax year shall not be required to pay the annual minimum license fee provided in section 13-9 after initial licensure of that business, or the net profit occupational license fees for that tax year.
(Ord. No. 123-74, § 1, 7-18-74; Ord. No. 63-77, § 1, 3-8-77; Ord. No. 158-79, § 1, 6-28-79; Ord. No. 70-83, § 1, 5-5-83; Ord. No. 169-88, § 3, 7-14-88; Ord. No. 147-90, § 1, 7-5-90; Ord. No. 105-94, § 1, 6-16-94; Ord. No. 225-97, § 3, 10-30-97; Ord. No. 238-99, § 1, 8-26-99; Ord. No. 79-2006, § 2, 4-13-06; Ord. No. 267-2007, § 5, 12-6-07; Ord. No. 170-2010, § 2, 10-14-10; Ord. No. 080-2024, § 7, 7-9-24)