(A) All license fees imposed by this chapter shall be due no later than 30 days after the end of each calendar quarter.
(KRS 91A.080(8))
(B) (1) Any insurance company or agent that overpays any license fee or tax to a city shall be refunded the amount overpaid. If it is determined that an insurance company or agent paid a license fee or tax to a city based upon premiums collected upon lives or risks which are discovered to be located outside the legal corporate limits of the city which was paid the license fee or tax, the insurance company or agent shall be refunded those license fees and taxes within 90 days of notice to the city paid.
(2) License fees which are not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until paid.
(KRS 91A.080(9))