Louisville Metro Revenue Commission and other Kentucky local tax administrators operate systems that are distinct from the IRS and Kentucky Department of Revenue. KRS 67.750 through 67.795 provides important statewide definitions and procedural rules for local occupational license taxation.
What the authority does
The statutory series addresses definitions, authorized local taxes and fees, return administration, information, audits, assessments, penalties, refunds, and other common rules. The local government's ordinance and forms implement that authority within statutory limits.
Why it matters in a tax controversy
A local controversy should identify the correct taxing jurisdiction, business and employee locations, apportionment or sourcing method, payroll, net-profit computation, returns filed, assessment notice, and local administrative appeal. Multiple cities or counties can create overlapping but not identical obligations.
What it does not answer by itself
The state statute does not supply every local rate, form, deadline, or ordinance rule. It also does not mean Kentucky Revenue or the IRS can receive a protest on behalf of the local administrator.
Research and case checkpoints
- Identify every city, county, or consolidated government asserting jurisdiction.
- Obtain the ordinance and forms in effect for the disputed period.
- Reconcile payroll and net-profit returns to books and federal filings.
- Calendar the local protest and appeal procedure separately from state and federal matters.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.