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(A) The occupational license tax requirement shall not apply to the following persons:
(1) Persons whose sole wages, salaries, commissions, or other wages and other compensations earned in the city are derived from service as members of the Kentucky National Guard for active duty training, unit training assemblies, and annual field training.
(2) Compensation received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections.
(3) Periodical payments, commonly recognized as old age or retirement pensions, including Social Security payments, made to persons retired from service after reaching a specified age or after a stated period of employment, are not subject to the license tax.
(4) Interest and dividend payments are not subject to the license tax.
(5) Payments made to employees under a disability, sickness or accident plan are not subject to the license tax unemployment compensation payments by the state or other agency are not subject to the license tax. This provision does not include federally taxed sick leave paid to employees.
(6) Amounts received by employees under the Workers Compensation Act as compensation for a disability sustained during the course of employment, together with any amount of damages received by suit or settlement on account of such disability, are not subject to the occupational license tax.
(7) No occupational license tax shall be required of domestic servants engaged as independent contractors in private homes. However, business and occupational license fees shall be required for businesses conducting cleaning services and for employees of such cleaning services.
(8) Any profits, earnings or distributions of an investment fund which would qualify under KRS 154.20(250) to 154.20(264) to the extent any profits, earnings or distributions would not be taxable to an individual investor.
(Ord. 2017-1743, passed 8-24-17)