(A) The license fee or tax imposed upon each insurance company with respect to any policy which is not a life insurance policy shall be based upon the premiums actually collected by the company within each calendar quarter on risks located within the corporate limits of the city on those classes of business which the company is authorized to transact, less all premiums returned to policyholders.
(B) Any license fee or tax imposed upon premium receipts shall not include premiums received for insuring employers against liability for personal injuries to their employees, or death caused thereby, under the provisions of the Workers’ Compensation Act.
(KRS 91A.080(3))
(C) The license fee or tax shall also not apply to premiums received on policies of group health insurance provided for state employees under KRS 18A.225 and KRS 91A.080(6) to (11).
(KRS 91A.080(10))
(D) No license fee or tax imposed under this section shall apply to premiums received on health insurance policies issued to individuals, nor to policies issued through Kentucky Access, created in KRS 304.17B-005.
(KRS 91A.080(13)