KRS CHAPTER 068.00 – COUNTY FINANCE AND COUNTY TREASURER

 

 

CHAPTER 68 COUNTY FINANCE AND COUNTY TREASURER
KRS 68.010 thru  KRS 68.990
County Financial Officers, Taxation, and Fiscal Management
KRS 68.040 Repealed 1950.
KRS 68.070 Repealed 1944.
KRS 68.175 Repealed 1978.
License Taxes
County Budget
KRS 68.230 Repealed 1980.
KRS 68.243 Repealed 1990.
KRS 68.247 Repealed 1990.
KRS 68.249 Repealed 1990.
KRS 68.325 Repealed 1978.
KRS 68.330 Repealed 1978.
KRS 68.340 Repealed 1978.
 
KRS 68.370 Repealed 1978.
KRS 68.480 Repealed 1986.
Public Service Programs
Industrial Taxing Districts
 
Penalties
 
Updated 10/17/2013 [2013]
 
 
 
 
KRS 68.001 Definition of state local finance officer.
As used in this chapter and other provisions of law, "state local finance officer" shall mean the commissioner of the Department for Local Government, or his agent designated in writing with the approval of the Governor.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 117, sec. 63, effective July 15, 2010. — Amended 2007 Ky. Acts ch. 47, sec. 57, effective June 26, 2007. — Amended 1998 Ky. Acts ch. 69, sec. 40, effective July 15, 1998. — Created 1994 Ky. Acts ch. 508, sec. 2, effective July 15, 1994.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.002 "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.
As used in this chapter unless the context requires otherwise:
(1) "County" shall also mean a charter county government;
(2) "Fiscal court" shall also mean the legislative body of a charter county government; and
(3) "County judge/executive" shall also mean the chief executive officer of a charter county government.
Effective: July 15, 2010
History: Created 2010 Ky. Acts ch. 95, sec. 3, effective July 15, 2010.
Legislative Research Commission Note (7/15/2010). Under the authority of KRS 7.136, the Reviser of Statutes has corrected manifest clerical or typographical errors by inserting "a" before the first occurrence of "charter county government" and "the" before "legislative body" and "chief executive officer" in this section.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
County Financial Officers, Taxation, and Fiscal Management
 
KRS 68.005 County administrative code.
(1) The fiscal court shall adopt a county administrative code which includes, but is not limited to, procedures and designation of responsibility for:
(a) General administration of the office of county judge/executive, county administrative agencies, and public authorities;
(b) Administration of county fiscal affairs, including budget formulation, receipt and disbursement of county funds and preparation of records required for the county audit, and the filing of claims against the county;
(c) Personnel administration, including description and classification of nonelected positions, selection, assignment, supervision and discipline of employees, employee complaints and the county affirmative action program;
(d) County purchasing and award of contracts;
(e) Delivery of county services.
(2) The fiscal court shall review the county administrative code annually during the month of June and may by a two-thirds (2/3) majority of the entire fiscal court amend the county administrative code at that time. The county judge/executive may at other times prepare and submit amendments to the code for the approval of a majority of the fiscal court.
Effective: July 15, 1986
History: Amended 1986 Ky. Acts ch. 429, sec. 1, effective July 15, 1986. – Created 1978 Ky. Acts ch. 197, sec. 1, effective January 1, 1979.
 
ANNOTATIONS FOR THIS STATUTE:
 
Knight v. Spurlin, 226 S.W.3d 844 (Ky. App., 2007)
     In the trial court’s temporary order, it authorized the fiscal court to adopt a code regardless of whether or not the judge/executive proposed one. According to Knight, this authorization goes beyond the authority granted to the fiscal court by KRS 68.005. Knight insists that KRS 67.710(2) vested the judge/executive with the sole responsibility to propose and submit an administrative code to the fiscal court for its approval. Thus, the fiscal court exceeded its responsibilities when it proposed and adopted its own code. Citing OAG 79-153, Knight argues that the judge/executive has the sole authority to propose and submit a code and that the fiscal court only has the authority to adopt a code that has previously been drafted by the judge/executive. Moreover, Knight argues that the language found in both KRS 67.710(2) and KRS 68.005 is mandatory, thus, requiring strict compliance. See Knox County v. Hammons, 129 S.W.3d 839 (Ky.2004).
        When we interpret a statute, we will attempt to ascertain and effectuate the General Assembly’s intent from the language found in the statute if possible. KRS 446.080(1); Commonwealth v. Reynolds, 136 S.W.3d 442, 445 (Ky.2004); Moore v. Alsmiller, 289 Ky. 682, 160 [226 S.W.3d 850] S.W.2d 10, 12 (1942). We will also attempt to construe the statute in such a way that, if possible, no part of it will be rendered meaningless or ineffectual. Hardin Co. Fiscal Court v. Hardin Co. Bd. of Health, 899 S.W.2d 859, 861 (Ky.App.1995). Generally, a statute is open to construction only if its language is ambiguous. If the language is clear and the application of its plain meaning would not lead to an absurd result, then further interpretation is unnecessary. Overnite Transportation v. Gaddis, 793 S.W.2d 129, 131 (Ky.App. 1990). However, if a statute is ambiguous and its meaning uncertain, then the legislative intent should be determined by considering the whole statute and the purpose to be accomplished. Department of Motor Transportation v. City Bus Co., 252 S.W.2d 46, 47 (Ky.1952). Furthermore, our interpretation of the statute should neither add to nor subtract from it; should not produce an absurd result; and should produce a result that is both practical and reasonable. Commonwealth v. Reynolds, supra at 445; Walker v. Kentucky Dept. of Education, 981 S.W.2d 128, 130 (Ky.App. 1998).
        We note that neither this Court nor the Supreme Court has interpreted KRS 67.710(2) and KRS 68.005 and the relationship between the two. However, we are not without guidance since, in the late 1970s and early 1980s, the Attorney General of Kentucky issued numerous opinions regarding these statutes. In OAG 79-153, the Attorney General opined:
        The county judge/executive has the sole power to offer a code and suggest revisions thereto, subject to the approval or disapproval of fiscal court as a body in adopting a code or revisions thereof. The word "adopt", as used in KRS 68.005, clearly suggests the approval of something already formulated. And clearly KRS 67.710(2) vests in the county judge/executive the sole authority to "prepare and submit" for fiscal court "approval" an administrative code.
        So, according to the Attorney General’s interpretation of KRS 67.710(2) and KRS 68.005, the county judge/executive has the sole responsibility to draft and propose a county administrative code. We find this interpretation to be sound and adopt it as our own.
     However, in the present case, Knight procrastinated in performing his duty and justified his procrastination by arguing that KRS 67.710(2) contained no penalty provision. In response to Knight’s reluctance to perform his duty, the trial court authorized the fiscal court to initiate and adopt its own code. While the trial court’s solution appears reasonable, we disagree with the trial court since its solution would render KRS 67.710(2) meaningless. On March 8, 1979, the Attorney General addressed this very issue. According to the Attorney General:
        The fiscal court must adopt an administrative code. KRS 68.005 and 67.080(2)(c). However, it is the responsibility of the county judge/executive to prepare the code and make any needed suggestions for its amendment. KRS 67.710(2). Now between the two, the county judge/executive and the other members of fiscal court, they must see to it that such a code is adopted. But bear in mind that only the county judge/executive can propose a code. The rest of the fiscal court, along with the county judge/executive, then votes to accept or reject the code. However, this process of submission, rejection, amendment, cannot be finally used to do nothing about the final adoption of the code.
        The initiating of or proposing the code rests only with the county judge/executive. If the legislature had intended that the other members [other than [226 S.W.3d 851] county judge/executive] take the initiative in proposing the code, it could so easily have said so by statute. However, the statutes are silent in that respect. All the members of fiscal court must keep in mind their joint responsibility.
  The orders of the Todd Circuit Court entered on September 27, 2005, and entered on November 4, 2004, are reversed. This matter is remanded to the Todd Circuit Court, and the trial court is instructed to dismiss with prejudice the fiscal court’s petition for writ of mandamus and for declaration of rights.
 
 
KRS 68.010 County treasurer — Appointment, term, oath, bond — Appointment of acting county treasurer under specified circumstances.
Notwithstanding the provisions of KRS 67.710, or any other statute:
(1)
(a) The fiscal court of each county, by June 30 every four (4) years, beginning with June, 1999, shall appoint a county treasurer for a term of four (4) years.
(b) In 1998, the fiscal court of each county, by June 30, shall appoint a county treasurer for a term of one (1) year. In 1999 and every four (4) years thereafter, the fiscal court of each county shall appoint a county treasurer for a term of four (4) years pursuant to paragraph (a) of this subsection.
(c) If for any reason the county treasurer is not appointed at the regular June meeting, the county judge/executive shall call the fiscal court to meet on a day fixed by order entered on the order book of the court, and the meeting shall be held before the end of June.
(2) The county treasurer shall take office on the July 1st immediately following his appointment.
(3) No person is eligible to be county treasurer unless at the time of his appointment he is a citizen of Kentucky, is at least twenty-five (25) years old or has obtained a baccalaureate level degree from a regionally accredited institution of higher education. The county treasurer shall take the constitutional oath of office before the fiscal court, and shall execute bond with at least two (2) reputable sureties, to be approved by the fiscal court. The fiscal court may pay the premium on the bond from county funds.
(4) If, at any time, the county treasurer is unable to perform the duties of this office because of illness, physical or mental incapacity, or other cause beyond his control for more than thirty (30) days, or if there is a vacancy created in the office by the resignation or death of the current county treasurer, then the fiscal court shall appoint, at either a regular term or a special term called by the county judge/executive, an acting county treasurer to serve until the current county treasurer is able to resume the performance of his duties, or in the case of the resignation or death of the treasurer, until the end of the current county treasurer’s term of office. Should the fiscal court be in doubt as to the treasurer’s ability to resume his duties, it shall consult with a licensed physician acceptable to both the fiscal court and the treasurer. If the physician advises that the treasurer is able to perform his duties, the treasurer shall be reinstated within ten (10) days. As soon as the treasurer is reinstated, the acting county treasurer shall cease to act as county treasurer and shall turn over to the county judge/executive all records and accounts and shall make a final settlement with the fiscal court within thirty (30) days. The fiscal court may remove the county treasurer or acting county treasurer at any time for neglect of duty, incompetency, or dishonesty.
Effective: June 24, 2003
History: Amended 2003 Ky. Acts ch. 105, sec. 1, effective June 24, 2003. – Amended 1996 Ky. Acts ch. 160, sec. 1, effective July 15, 1996. — Amended 1986 Ky. Acts ch. 188, sec. 1, effective July 15, 1986. — Amended 1982 Ky. Acts ch. 296, secs. 1, 2, effective April 2, 1982. — Amended 1980 Ky. Acts ch. 90, sec. 1, effective April 1, 1982. — Amended 1968 Ky. Acts ch. 22, sec. 1. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 928, 929, 930.
 
ANNOTATIONS FOR THIS STATUTE:
 
Garrard County Fiscal Court v. Layton, 840 S.W.2d 208 (Ky. App., 1992)
The background facts of this case are straightforward and undisputed. Pursuant to KRS 68.010, Harold Layton was appointed treasurer of Garrard County in 1984 and reappointed to the position in 1986. His regular term expired on June 30, 1990. […] KRS 68.010 provides in pertinent part: The fiscal court of each county shall, at its regular June term every four (4) years, appoint a county treasurer for a term of four (4) years…. The statutes continue to set forth the powers, duties and responsibilities of the county treasurer. […] The refusal of the Garrard Fiscal Court to reappoint Layton and instead make a patronage appointment of Metcalf to the office of county treasurer is consistent with KRS 67.080, KRS 67.083, KRS 68.010 and Secs. 23 and 107 of the Kentucky Constitution. The Fiscal Court’s actions did not violate the first or fourteenth amendments to the United States Constitution and are consistent with federal precedent.
 
Smith v. McDermott, 313 Ky. 184, 230 S.W.2d 636 (Ky.App. 06/02/1950)
Appointment as county treasurer by county judge of one who was county commissioner at time of his appointment was void as against public policy, notwithstanding that appointee’s term as commissioner was about to expire and that county judge had exercised an exclusive power under statute in making the appointment, especially where appointee, as commissioner, had helped to create the vacancy and to keep it open for nearly eight months. KRS 63.010, 63.190, 68.010. […] The statute provides that every four years the fiscal court of each county at its regular April term shall appoint a county treasurer, but if for any reason a treasurer is not appointed at that time, the county judge shall immediately call the court to meet on a day to be fixed within two weeks thereafter for the purpose. KRS 68.010. No one was appointed to the office of treasurer of Kenton County at the April term, 1949, nor was there a future meeting called in accordance with the provisions of the statute.
 
 
 
KRS 68.020 County treasurer — Duties and powers.
(1) The county treasurer shall receive and receipt for all money due the county from its collecting officers or from any other person whose duty it is to pay money into the county treasury, and shall disburse such money in such manner and for such purpose as may be authorized by appropriate authority of the fiscal court. He shall not disburse any money received by him for any purpose other than that for which it was collected and paid over to him, and when he pays out money he shall take a receipt therefor. All warrants for the payment of funds from the county treasury shall be co-signed by the county treasurer and the county judge/executive.
(2) He may, and when directed by the fiscal court shall, invest the funds of the county pursuant to KRS 66.480.
(3) He may, and when directed by the fiscal court shall, institute actions in the name of the county against all delinquent sheriffs or collectors of the county, and against anyone having money belonging to the county who fails or refuses to pay it over on demand when due. He shall keep a record of all actions he is directed to institute on behalf of the county, showing their condition and the money collected thereunder.
(4) He shall keep an accurate detailed account of all money received and disbursed by him for the county, and shall keep books of accounts of the financial transactions of the county in the manner required by the uniform system of accounting prescribed by the state local finance officer.
(5) The county treasurer shall, when required by the fiscal court, settle his accounts as county treasurer, and within thirty (30) days after the close of each fiscal year, he shall, unless his immediate predecessor has done so, make a full and complete settlement for the preceding fiscal year with the fiscal court or with a person or persons whom the fiscal court, by order of record, appoints to make settlement with him. In case of a vacancy, the county judge/executive shall call a special meeting which shall proceed in the manner it deems proper to settle the accounts of the county treasurer.
Effective: July 13, 1984
History: Amended 1984 Ky. Acts ch. 14, sec. 1, effective July 13, 1984. – Amended 1982 Ky. Acts ch. 57, sec. 5, effective March 9, 1982; and ch. 393, sec. 44, effective July 15, 1982. — Amended 1980 Ky. Acts ch. 90, sec. 2, effective April 1, 1982; ch. 188, sec. 48, effective July 15, 1980; and ch. 289, sec. 1, effective July 1, 1980. — Amended 1978 Ky. Acts ch. 197, sec. 2, effective June 17, 1978. — Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 1, 1978. — Amended 1962 Ky. Acts ch. 25, sec. 7. — Amended 1960 Ky. Acts ch. 93, sec. 1. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 931, 935, 4114h-2.
 
ANNOTATIONS FOR THIS STATUTE:
 
Todd County Fiscal Court v. Frey, 285 S.W.2d 499 (Ky.App. 1955)
The sole issue raised in this appeal is the construction of KRS 68.020(4) and its application to the facts of this case. The statute sets forth, in part, that the county treasurer "shall keep his office at the county seat, in a room or rooms provided by the fiscal court."
 
 
 
KRS 68.030 Approval and recording of settlements.
Each settlement made by the county treasurer shall be approved by the fiscal court in open court, and shall, by order of the fiscal court, be recorded by the county clerk in a book kept for that purpose. The original shall be filed in the county clerk’s office, and preserved as a record of the court. All statements, vouchers and other papers relating to the annual settlement shall be filed in the office of the county clerk, to be disposed of as the fiscal court directs.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 933, 936.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.050 Duties of outgoing county treasurer.
When a new county treasurer has qualified and his bond has been approved, the outgoing county treasurer shall vacate the office by July 1, deliver to his successor all books, papers and records held by him by virtue of his office, and make a full and complete settlement of his accounts with the fiscal court.
Effective: April 1, 1982
History: Amended 1980 Ky. Acts ch. 90, sec. 3, effective April 1, 1982. – Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 937.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.060 Fiscal year for counties.
The fiscal year of each county shall begin on July 1, and end on June 30 next following. All county reports, budgets, appropriations and tax levies shall be made with reference to specific fiscal years or fractions thereof.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 907a.
 
ANNOTATIONS FOR THIS STATUTE:
 
Kling v. Northern Kentucky Area Planning Commission, 654 S.W.2d 606 (Ky. 1983)
We are of the opinion the Court of Appeals erred in holding that KRS 68.060 is authority for the action of the Commission. In 1934 the assessment date for ad valorem taxes was on July 1 (Ky.Stat. 4042a-13), while the due date for taxes, resulting from the July assessment was March 1 of the following year. When KRS 68.060 was enacted changing the dates of the fiscal year for the counties, there was change in the assessment date to conform to the fiscal year. Taxes are now based on an assessment as of January 1 of each year (KRS 132.220) and are due and payable on September 15 (KRS 134.020(1)) of the same year. […]  This portrayal of the tax picture before enactment of the present statutes is to illustrate that KRS 68.060 was accompanied by other acts of the General Assembly which changed the entire tax structure. We do not have a similar event here. We will assume for the purpose of this opinion that the Commission had the authority to change its fiscal year.
 
City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky.App. 1954)
Under KRS 132.285, any city has the option of adopting the county assessment date, assessment valuation, fiscal year, tax levy date, and due and delinquency dates, in lieu of using the city statutes. The county fiscal year begins on July 1, KRS 68.060; the assessment date for county taxes is January 1, preceding the beginning of the fiscal year, KRS 132.220; the assessment procedure, including equalization, normally is completed by June 30, KRS 133.180; and taxes become due in September and delinquent in January, KRS 134.020.
 
 
 
KRS 68.080 Publication of annual financial statement of counties containing city of first class.
The fiscal court of each county that contains a city of the first class shall cause to be published pursuant to KRS Chapter 424, at the end of each fiscal year, a financial statement of the county which shall include a list of the claims and amounts thereof allowed against the county during the preceding fiscal year, and to whom allowed, with such other information as the fiscal court deems proper to have published.
Effective: July 15, 1988
History: Amended 1988 Ky. Acts ch. 32, sec. 4, effective July 15, 1988. – Amended 1966 Ky. Acts ch. 239, sec. 18. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851b-4.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.090 County ad valorem taxes — Limitation — Special tax for tubercular institution.
(1) For county purposes the fiscal court of each county shall levy an ad valorem tax on all property subject to county taxation. This section does not authorize the fiscal court to levy a tax to pay any railroad bonded indebtedness or any interest thereon. The ad valorem tax shall not exceed fifty cents ($0.50) on each one hundred dollars’ ($100) worth of property taxed.
(2) In any county which has under the law established itself as a tubercular district the fiscal court shall levy a tax sufficient to maintain a tubercular institution and provide for the salaries of the medical staff thereof and any other necessary expenses incident thereto taking into consideration any federal, state, or private financial assistance which may be given to the institution or which by law the institution is entitled to receive. The levy shall be an ad valorem tax on all property subject to county taxation and shall not exceed ten cents ($0.10) on each one hundred dollars’ ($100) worth of property so taxed and the ten cents ($0.10) shall be an additional tax to the fifty cents ($0.50) ad valorem tax limitation hereinbefore provided for.
History: Amended 1974 Ky. Acts ch. 316, sec. 1; and ch. 386, sec. 10. – Amended 1968 Ky. Acts ch. 100, sec. 2; and ch. 152, sec. 38. — Amended 1944 Ky. Acts ch. 66, sec. 1. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1839, 1882, 4281u-1.
Legislative Research Commission Note. This section was amended by two 1974 acts which do not appear to be in conflict and have been compiled together.
 
ANNOTATIONS FOR THIS STATUTE:
 
Rea v. Gallatin County Fiscal Court, 422 S.W.2d 134 (Ky.App. 1967)
We consider it significant that almost contemporaneously with the adoption of the present Constitution the General Assembly authorized cities and fiscal courts to levy taxes and impose restrictions. KRS 68.090. […] They rely on the provisions of KRS 68.090 and 68.260, but admit that at the time they filed the complaint they had overlooked these provisions. They say they called these statutes to the attention of the trial court but there is nothing in the record to so indicate.                                                                                               
 
Reeves v. Island Creek Fuel & Transportation Co., 313 Ky. 400, 230 S.W.2d 924 (Ky.App 1950)
In absence of statutory provisions for apportionment of ad valorem taxes on towboats and barges of foreign corporation used in interstate commerce but having a tax situs in Kentucky, apportioning such taxes in proportion to the length of barge line operated and located in each state, county, and other taxing jurisdiction was logical and fair. KRS 68.090, 132.190, 132,200; Const. sections 3, 171, 172, 174, 175. […] We now look to the statutory provisions. KRS 68.090 provides: "For county purposes the fiscal court of each county * * * shall levy an ad valorem tax on all property subject to county taxation."
 
 
KRS 68.100 Purpose of tax to be specified — Funds not to be diverted — Remedies.
(1) All county taxes shall be levied by order or resolution of the fiscal court. The purpose for which each tax is levied shall be specified in the order or resolution, and the revenue therefrom shall be expended for no other purpose than that for which the tax was levied. Failure to specify the purpose of the tax shall render the order or resolution invalid.
(2) If any county tax revenue is expended for another purpose than that for which the tax was levied, each officer, agent or employee who, by refusal to act, could have prevented the expenditure, and each member of the fiscal court who voted for the expenditure, shall be jointly and severally liable to the county for the amount of county tax revenue so expended. The county attorney shall prosecute to recovery all such actions, and if he fails to do so for six (6) months after the money is expended any taxpayer may prosecute such action for the use and benefit of the county.
(3) A recovery under this section does not bar a criminal prosecution under subsection
(3) of KRS 68.990.
(4) Any indebtedness contracted in violation of this section or of KRS 68.110 shall be void, and the contract shall not be enforceable by the person with whom made; nor shall such county ever be authorized to assume the same, and money paid under any such contract may be recovered by the county.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281u-2.
 
ANNOTATIONS FOR THIS STATUTE:
 
Trimble County Fiscal Court v. Trimble County Board of Health, 587 S.W.2d 276 (Ky.App. 1979)
 The clerk was made a party and indicated that he would prepare the tax bills according to directions received from the circuit court. KRS 68.100 provides for tax levies to be adopted by the fiscal court, but if the trial court has the authority to require the fiscal court to levy the health tax rate, and we conclude that it does, then requiring the clerk to prepare the bills merely recognizes that what has been ordered to be done will be done.
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
Appellant contends that such borrowing contravened the provisions of Section 157 of the Constitution of Kentucky, as it exceeded the limit of the county’s power to go into debt for that year; that such a transaction was void and unenforceable; and that under KRS 68.100(4), any money paid under any such contract may be recovered by the county.                                                                                                                    
 
Cooley v. Sturgill, 293 S.W.2d 634 (Ky.App. 1956)
Appellants urge that even though there was no demand made, the provisions of KRS 68.100(2) dispense with the necessity of any demand if the county attorney fails to institute an action for six months. This section of our statute, however, applies to cases where taxes have been levied for one purpose and are diverted to another purpose by the fiscal court, and has no application to allegedly unauthorized or excessive payments. […]  The final contention of appellants is that even if these cases did not properly come under KRS 68.100(2), a demand upon the fiscal court would have been futile, and therefore these actions were properly brought by the taxpayers. Taylor v. Todd, 241 Ky. 605, 44 S.W.2d 606.
 
KRS 68.110 Expenditure in excess of revenue or diversion of funds forbidden.
(1) The fiscal court shall not in any year expend any money in excess of the amount annually levied and collected for that year or levied, collected or appropriated for any special purpose.
(2) The fiscal court shall not expend, or permit or authorize to be expended, any county revenue raised by taxes levied for one (1) purpose, for any other purpose than that specified in the order or resolution levying the tax.
(3) No member of the fiscal court shall knowingly vote for any appropriation or contract in violation of this section or KRS 68.100, and no county officer shall knowingly do any act to impose upon the county any pecuniary liability in excess of the limitations of this section, KRS 68.090 and 68.100.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281u-4.
 
ANNOTATIONS FOR THIS STATUTE:
 
Caywood v. Stivers, 430 S.W.2d 327 (Ky.App. 1968)
The specific question involved is whether the fiscal court can pledge tax funds which have already accrued but not as yet been collected. Section 157 of the Constitution and KRS 68.110(1) prohibit the fiscal court from expending any money in any one year that will exceed the amount levied and collected in taxes for that year without a referendum. The funds which the fiscal court now wishes to pledge were accrued because of an amendment made by the legislature to KRS 132.160, which became effective July 1, 1966.
 
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
See also KRS 68.110(3). If the county funds disbursed unlawfully by the members of the fiscal court cannot be recovered from the persons to whom these payments were made, then the members themselves will be liable, jointly and severally. We can perceive of no legal basis for imposing liability upon the county court clerk.     
 
Thompson v. Bracken County, 294 S.W.2d 943 (Ky.App. 1956)
As such, they were in violation of Kentucky Constitution Section 180 and KRS 68.110, which prohibit any tax levied for a specified purpose from being devoted to any purpose not specified by the statute.
 
 
 
KRS 68.120 Surplus in special fund to revert to general fund — Return to special reserve fund for similar purpose.
Where the special object or purpose for which a tax was levied has been accomplished, any amount remaining in the special fund shall become a part of the general revenue fund of the county. In any county where all or any part of a special fund so transferred to the general fund remains unexpended and has not been commingled with other funds in such a way as to lose its identification, the county may return the same to a special reserve fund for an object or purpose similar to that for which the fund was originally accumulated and may invest the same in investments in which other funds of the county may lawfully be invested until such time as it is necessary to expend the fund for such purpose.
History: Amended 1942 Ky. Acts ch. 188, sec. 2. — Recodified 1942 Ky. Acts ch. 208,
sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281u-5.
 
ANNOTATIONS FOR THIS STATUTE:
 
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
The surplus remaining after the object of a levy has been accomplished is treated as a part of the general fund of the county, and becomes available for general county use, notwithstanding Section 180 of the Constitution of Kentucky, forbidding the diversion of taxes from the purposes for which they were levied. See KRS 68.120; Field v. Stroube, 103 Ky. 114, 44 S.W. 363, 19 Ky.Law Rep. 1751.
 
 
 
KRS 68.125 County land and building fund.
(1) The fiscal court of any county is hereby authorized and empowered to establish a fund to be designated and known as a land and building fund and to set aside in said fund and acquire therein from year to year funds for the purpose of acquiring lands and improving same, and for the erection, maintaining, improving and reconstruction of necessary buildings and other improvements for the use of such county; such fund to be a permanent fund as herein provided.
(2) The fiscal court of such county whenever it shall so determine may use the moneys in such fund to acquire and purchase such lands as it may see fit, and in such manner and at such places in said county as it may see fit, title thereto being taken in the name of such county, and may erect such improvements on said or other lands as said court may deem necessary and proper for the use of such county.
(3) The fiscal court at the time of fixing the rate of the tax levies for said county may fix a tax levy to be part of and included in the general fund levy, the amount realized from such levy to be set aside for and become part of such building fund, but in no event shall said fund become a part of the general revenue fund of the county under the provisions of KRS 68.120.
(4) All moneys in said fund shall be kept as other county funds, but shall be invested under the supervision of said fiscal court only in obligations of the United States government.
(5) Such fiscal court shall have the power upon the approval of the majority of the members thereof to receive any funds by gift or devise to be placed in and become part of such building fund upon such terms and conditions as such members shall deem proper.
(6) Nothing contained in this section shall be construed as affecting or limiting the right of any county to acquire lands or to improve lands, erect or maintain, or reconstruct buildings as is otherwise authorized by law.
History: Created 1946 Ky. Acts ch. 101, sec. 1.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.127 Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish — Additions to fund — Investment of funds – Gifts.
(1) The fiscal court of any county containing a city of the first class is hereby authorized and empowered to establish a fund to be designated and known as an emergency floodwall operation fund and to set aside in said fund and acquire therein from year to year funds for the purpose of operating floodwalls when such operation shall become necessary because of flood or other emergency. The fund herein provided shall be a permanent fund and the sums accumulated shall not be used for any other purpose.
(2) The fiscal court of such county may add to the fund from year to year such moneys out of its general revenue as it deems advisable or necessary.
(3) All moneys in said fund shall be kept as other county funds, but shall be invested under the supervision of said fiscal court only in obligations of the United States government.
(4) Such fiscal court shall have the power, upon the approval of the majority of the members thereof, to receive any funds by gift or devise to be placed in or become a part of such emergency floodwall operation fund upon such terms and conditions as the fiscal court shall deem proper.
Effective: May 18, 1956
History: Created 1956 Ky. Acts ch. 21, sec. 1, effective May 18, 1956.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.130 Auditor and assistant auditor for consolidated local government or county having city of first class — Salary — Bond.
A consolidated local government or the fiscal court of each county containing a city of the first class may appoint an auditor and an assistant auditor, to hold office at the pleasure of the consolidated local government or fiscal court. The auditor and assistant auditor shall each receive an annual salary to be fixed by the consolidated local government or fiscal court and paid out of the consolidated local government or county levy. They shall each execute bond with an incorporated surety company authorized and qualified to become surety on bonds in this state, or with at least two (2) solvent and responsible individuals as surety, the bonds and sureties to be approved by the consolidated local government or fiscal court.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 61, effective July 15, 2002. — Amended
1942 Ky. Acts ch. 180, secs. 4 and 7. — Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. secs. 1851b-11, 1851b-12.
 
ANNOTATIONS FOR THIS STATUTE:
 
Veith v. Tinnell, 307 Ky. 575, 210 S.W.2d 930 (Ky.App. 1948)
The appellant questions the reasoning and conclusions of the court, and points to KRS 68.130 and 68.140 which authorize the appointment by the Fiscal Court of a county containing a city of the first class of an auditor and assistant auditor as public officers, and defines their duties; also to KRS 68.150 which in addition authorizes the employment of independent certified public accountants to audit the accounts of all county officers.
 
 
KRS 68.140 Duties of auditor and assistant auditor.
The auditor and assistant auditor shall make regular audits of all accounts and records of the consolidated local government or fiscal court and of all other agencies whose revenue is provided in whole or in part from taxes levied or funds appropriated by the consolidated local government or fiscal court, and shall cause correct accounts and records to be kept of all receipts and disbursements of county funds, make periodical reports as required by the consolidated local government or fiscal court, and perform any other related duties imposed upon them by the consolidated local government or fiscal court.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 62, effective July 15, 2002. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851b-11.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.150 Additional audit by independent firm.
The fiscal court of counties containing a city of the first class may, in addition to the audits made by the auditor and assistant auditor, employ an independent firm of certified public accountants to audit accounts of all county officers not oftener than once in any fiscal year.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851b-13.
 
ANNOTATIONS FOR THIS STATUTE:
 
Veith v. Tinnell, 307 Ky. 575, 210 S.W.2d 930 (Ky.App. 1948)
The appellant questions the reasoning and conclusions of the court, and points to KRS 68.130 and 68.140 which authorize the appointment by the Fiscal Court of a county containing a city of the first class of an auditor and assistant auditor as public officers, and defines their duties; also to KRS 68.150 which in addition authorizes the employment of independent certified public accountants to audit the accounts of all county officers.
 
 
KRS 68.160 Purchasing agent for consolidated local government or county having city of first class.
Upon the establishment of a consolidated local government in a county which contained a city of the first class, the mayor may, every four (4) years, appoint a purchasing agent for a term of four (4) years. The fiscal court of each county containing a city of the first class shall, every four (4) years, beginning in 1928, appoint a purchasing agent for a term of four (4) years, the term of the first purchasing agent to begin May 1, 1928.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 63, effective July 15, 2002. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 907b-1, 907b-2.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.170 Duties and salary of purchasing agent.
(1) The purchasing agent shall make all purchases of supplies, goods, wares and merchandise ordered by the fiscal court to be purchased for county purposes.
(2) Said purchasing agent shall be paid for his services a salary to be fixed by the fiscal court of the county and to be paid in equal monthly installments out of the county levy.
Effective: January 1, 1980
History: Amended 1978 Ky. Acts ch. 110, sec. 101, effective January 1, 1980. — Amended 1942 Ky. Acts ch. 180, secs. 4 and 7. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 907b-3, 907b-4.
 
ANNOTATIONS FOR THIS STATUTE:
 
Boone v. Cook, 365 S.W.2d 100 (Ky.App. 1963)
Appellant next contends the purchase was void because it was not in compliance with KRS 68.170(1) as to asking for bids, which reads: ‘The purchasing agent shall make all purchases of supplies, goods, wares and merchandise ordered by the fiscal court to be purchased for county purposes. Where the amount of the purchase exceeds $250.00, purchases shall be made on competitive bids from the lowest and best bidder, and the purchase shall be approved by the fiscal court.’     A steamboat does not fall within any of the classifications of commodities set forth in KRS 68.170(1). This statute was intended to require competitive bids only on articles which are sold and consumed generally, and may not be said to apply to a type of property that is rare and unique, such as a steamboat. Therefore, we do not believe the statute may be invoked in the case at bar to invalidate the purchase.
 
 
 
License Taxes
 
KRS 68.178 County license fee for off-site waste management facilities — Use of proceeds.
(1) The fiscal court of any county may license off-site waste management facilities located within the county with the imposition of a license fee at a percentage rate not to exceed two percent (2%) per annum of the gross receipts of such a waste management facility owned or operated by self-employed individuals, partnerships, or corporations. The proceeds from the license fee shall be used to defray the general revenue requirements of the county where the facility is located. For purposes of assessing the licensing fee provided for in this section, off-site waste management shall consist of establishing and operating a facility whose principal purpose is treatment, storage, disposal, or a combination of these activities but shall not include those treatment, storage, or disposal activities which occur incidental to or which are not otherwise distinguishable from a broader manufacturing operation at the site of said operation.
(2)
(a) The fiscal court of a county or the urban-county council of an urban-county government may license a solid waste landfill located within the county or urban-county area. The license fee may be set at not less than one cent ($0.01)but no more than fifty cents ($0.50) per ton of waste received by the landfill or set at up to five percent (5%) of gross receipts of the landfill.
(b) The license fee as set may be increased by an amount up to one-quarter (1/4) of the base fee per ton or on gross receipts of waste received at the landfill which originates from outside of the planning area. For purposes of this section, planning area shall mean those areas within Kentucky as indicated in solid waste management plans filed with the cabinet by a county, multicounty area, or waste management district. However, before a fee differential may be imposed the county or urban-county government shall demonstrate that the differential is reasonably related to additional government services which must be undertaken because of the landfilling of nonplanning area waste. This demonstration may be made by showing an unplanned for reduction in waste disposal capacity and a need to provide for future disposal capacity or impacts on roads, litter control or emergency services.
(c) The proceeds from the license fee shall be used to defray the government services provided to the landfill, necessary clean-up operations or emergency responses related to operation of the landfill or transporting waste to the landfill, necessary maintenance, improvement or construction of roads, and for the general revenue requirements of the county or urban-county government where the landfill is located.
(d) Ten percent (10%) of the license fee shall be remitted annually in equal shares to all counties and urban-county governments in the planning area served by the landfill from where the fees originated which shall be used for local solid waste planning and plan implementation. Counties or urban-county governments desiring to impose the fee provided for herein are authorized to accept payments in lieu of the fee under duly-executed contracts between the county and the permitted site or facility. The fee provided for in this subsection shall be in lieu of the provisions of subsection (1). Special waste, as defined in KRS 224.50-760, except for waste from sanitary wastewater treatment facilities, shall be exempt from this subsection.
(3) In the case of hazardous waste facilities involving land disposal, including a regional integrated waste treatment and disposal demonstration facility as defined in KRS Chapter 224, the rate levied under this section shall be not more than five percent (5%) per annum of the gross receipts and shall be calculated so as to produce sufficient revenue to compensate the county for any additional costs incurred by it from having a hazardous waste facility located in its jurisdiction, including, but not limited to, the loss of ad valorem property tax revenues from the property on which the facility is located, the loss of ad valorem property tax revenues from abutting properties or other affected properties, the cost of providing any additional emergency services, the cost of monitoring air, surface water, ground water to the extent that other monitoring data is not available, and other costs established as being associated with the facility and for which the county is not otherwise compensated.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 123, sec. 13, effective June 20, 2005. – Amended 1988 Ky. Acts ch. 45, sec. 1, effective July 15, 1988. — Amended 1982 Ky. Acts ch. 279, sec. 11, effective July 15, 1982. — Created 1980 Ky. Acts ch. 197, sec. 4,
effective July 15, 1980.
 
ANNOTATIONS FOR THIS STATUTE:
 
BFI Waste Systems of North America, Inc. v. Huntington Woods Neighborhood Association, Inc., 134 S.W.3d 624 (Ky.App. 2003)
Agreement shall be in lieu of all license fees, taxes and other impositions of the type provided for in KRS 68.178. […] Footnote 9: Huntington argued that the 2000 Host Community Agreement violated Sections 60, 171, 174 and 181 of the Kentucky Constitution by precluding the Fiscal Court from imposing the statutory maximum tax (6.25%) on any out-of-area waste accepted for disposal at BFI’s Franklin County landfill. See KRS 68.178(2)(b).          
 
Cooksey Brothers Disposal Company, Inc. v. Boyd County, No. 97-CA-0400-MR (Ky.App. 1997)          
It sought to have the court declare KRS 136.120(1) unconstitutional as to municipal solid waste disposal facilities that dispose of solid waste by landfill and also challenged the assessment as double taxation in conjunction with the tax authorized by KRS 68.178. Holding the statute in question to be constitutional as it applies to these solid waste disposal facilities, the Boyd Circuit Court awarded summary judgment to Boyd County in the amount of $32,180.94. This appeal followed. […] On appeal, Cooksey again argues that KRS 136.120 is unconstitutional as applied to municipal solid waste disposal facilities that dispose of solid waste by landfill, under Sections 1, 2, 3, 51, and 171 of the Kentucky Constitution and the Fourteenth Amendment to the U.S. Constitution, and that the statute is an impermissible double taxation when combined with KRS 68.178.
 
Carpenter v. Commonwealth of Kentucky, 831 S.W.2d 188 (Ky.App.1992)
After a hearing in district court, Carpenter was found guilty and fined for 56 separate violations of the ordinance. The circuit court affirmed, and this Court granted discretionary review to consider two issues: (1) whether KRS 224.033 (renumbered as KRS 224.10-100) preempts local license fees authorized by 68.178(2), and (2) whether KRS 68.178, upon which Ordinance 89-4 is based, is constitutional. […] Since counties may regulate solid waste facilities, it follows that KRS 68.178, which allows counties to assess license fees for solid waste landfills, is not inconsistent with Chapter 224.43. Our conclusion is bolstered by a recent amendment to KRS 224.43-310, which directs each governing body, beginning January 1, 1993, to report annually to the Cabinet regarding, among other concerns, the fees assessed and collected for solid waste management. KRS 224.43-310(5)(f). […]   Carpenter asserts that KRS 68.178 is facially discriminatory and has a discriminatory effect on interstate commerce. […] Since Fleming County’s increased license fee for out-of-area waste is directly in proportion to the amount of out-of-area waste the appellant imports, as mandated by KRS 68.178, the Commerce Clause requirement of fair relation to benefits is satisfied. […] Carpenter does not allege any facts to support his claim that KRS 68.178 discriminates against interstate commerce on its face or in its effect, apart from the fact that he does not do business with any out-of-area waste generators who are located in Kentucky. […] Here it is just as clear that no multiple taxation would result, even if every state had a statute identical to KRS 68.178 and if every county imposed the same fee as Fleming County’s, because each unit of interstate waste would still be brought into only one landfill situated in one county. KRS 68.178 therefore does not offend the internal consistency test. The other aspect of fair apportionment, "external consistency," has not been raised and accordingly is not addressed here.
 
 
KRS 68.180 Occupational license tax in counties containing 300,000 population —
Exemptions from local fees and taxes — Regulation of ministers.
(1) The fiscal court of each county having a population of three hundred thousand (300,000) or more may by order or resolution impose license fees on franchises, provide for licensing any business, trade, occupation, or profession, and the using, holding, or exhibiting of any animal, article, or other thing.
(2) License fees on such business, trade, occupation, or profession for revenue purposes, except those of the common schools, shall be imposed at a percentage rate not to exceed one and one-fourth percent (1.25%) of:
(a) Salaries, wages, commissions, and other compensation earned by persons within the county for work done and services performed or rendered in the county; and
(b) The net profits of businesses, trades, professions, or occupations from activities conducted in the county.
(3)
(a) No public service company that pays an ad valorem tax shall be required to pay a license tax.
(b)
 1. It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS 136.602 that were taxed under KRS 136.120 prior to January 1, 2006.
2. To further this intent, no company providing multichannel video programming services or communications services as defined in KRS 136.602 shall be required to pay a license tax. If only a portion of an entity’s business is providing multichannel video programming services or communications services, including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services, including products or services that are related to and provided in support of the multichannel video programming services or communications services or communications services.
(c) No license tax shall be imposed upon or collected from any bank, trust company, combined bank and trust company, combined trust, banking and title business in this state, any savings and loan association, whether state or federally chartered.
(d) No license tax shall be imposed upon income received by members of the Kentucky National Guard for active duty training, unit training assemblies, and annual field training.
(e) No license tax shall be imposed upon income received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections.
(f) No license tax shall be imposed upon any profits, earnings, or distributions of an investment fund which would qualify under KRS 154.20-250 to 154.20-284 to the extent any profits, earnings, or distributions would not be taxable to an individual investor, or in other cases where the county is prohibited by law from imposing a license tax.
(4) The provisions and limitations of subsection (2) of this section shall not apply to license fees imposed for regulatory purposes as to form and amount, or to the license fees authorized by KRS 160.482 to 160.488.
(5) Pursuant to this section, no fiscal court shall regulate any aspect of the manner in which any duly ordained, commissioned, or denominationally licensed minister of religion may perform his or her duties and activities as a minister of religion. Duly ordained, commissioned, or denominationally licensed ministers of religion shall be subject to the same license fees imposed on others in the county on salaries, wages, commissions, and other compensation earned for work done and services performed or rendered.
Effective: January 1, 2006
History: Amended 2005 Ky. Acts ch. 167, sec. 1, effective July 1, 2005; and ch. 168, sec. 121, effective January 1, 2006. — Amended 2003 Ky. Acts ch. 117, sec. 18, effective June 24, 2003. — Amended 2002 Ky. Acts ch. 230, sec. 1, effective July 15, 2002. — Amended 1998 Ky. Acts ch. 509, sec. 1, effective July 15, 1998. — Amended 1990 Ky. Acts ch. 476, Pt. IV, sec. 120, effective July 13, 1990. — Amended 1976 Ky. Acts ch. 104, sec. 1; and ch. 301, sec. 2. — Amended 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 23. — Created 1960 Ky. Acts ch. 80, sec. 1.
Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 167 and 168, which do not appear to be in conflict and have been codified together.
 
ANNOTATIONS FOR THIS STATUTE:
 
Preston v. Johnson County Fiscal Court, No. 1999-SC-000414-DG (Ky. 2000)
 KRS 68.180, which was enacted in 1960, authorizes counties with populations of 300,000 or more to levy occupational license taxes at a rate not to exceed 1.25%.                                         
 
Commissioners of the Sinking Fund of the City of Louisville v. Estate of Joe S. Doyle, 573 S.W.2d 932 (Ky.App. 1978)
They raise a similar argument with respect to the fiscal court’s authority to designate someone other than the sheriff of Jefferson County to collect the occupational taxes levied pursuant to KRS 68.180. The Fund is the collector for the occupational licenses of both the City of Louisville and Jefferson County. […] The fiscal court of said counties may provide for the levy, the assessment and The collection of the license fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the issuance and enforcement of licenses, and specify the county governmental purposes to which the revenue derived from the license fees authorized by KRS 68.180 shall be applied.        
 
Sawyer v. Jefferson County Fiscal Court, 438 S.W.2d 531 (Ky.App. 1969)
If a board has been established, the annual appropriation shall be to the board and shall be the lesser of (a) the amount requested by the board under its plan or (b) twelve percent of the amount the county would have received in the preceding year from imposition at the full rate allowed by KRS 68.180 of the fee authorized by that section for nonschool purposes reduced by the amount of all credits described in KRS 68.190 actually allowed against such fees.
                                                                                                                              
 
KRS 68.185 Fiscal court’s function in collection and appropriation of tax.
(1) The fiscal court of each county having a population of three hundred thousand (300,000) or more may provide for the levy, assessment, and collection of the license fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the issuance and enforcement of licenses, and specify the county governmental purposes to which the revenue derived from license fees authorized by KRS 68.180 shall be applied.
(2) In making the provisions described in subsection (1), and without limiting them, the fiscal court may, by resolution or order, adopt reasonable rules or regulations requiring the preparation and filing of timely, accurate, and truthful returns, accounts, and license applications which will aid in the determination of the amount of the fee.
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 476, Pt. IV, sec. 121, effective July 13, 1990. — Amended 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 24. — Amended 1964 Ky. Acts ch. 111, sec. 1. — Created 1960 Ky. Acts ch. 80, sec. 2.
 
ANNOTATIONS FOR THIS STATUTE:
 
Commissioners of v. Estate of Joe S. Doyle, 573 S.W.2d 932 (Ky.App. 1978)
Cross-appellants’ second argument with respect to improper delegation is that the fiscal court exceeded its authority in designating the Fund as the collecting agency for the county’s occupational tax, because the Sheriff of Jefferson County is the statutory collector of all county taxes. We find KRS 68.185 to be dispositive of this contention. KRS 68.185 provides:   The fiscal court of said counties may provide for the levy, the assessment and the collection of the license fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the issuance and enforcement of licenses, and specify the county governmental purposes to which the revenue derived from the license fees authorized by KRS 68.180 shall be applied. We are satisfied that providing for the assessment and collection of the license fees may be accomplished by delegating that authority to the Fund.
 
 
KRS 68.190 Credit for payment of similar city tax.
Any amount paid to any city of the first class within such county as a license fee, for the same privilege and for the same period, shall be credited against the county license fee payable under subsections (1) and 2 of KRS 68.180. Any amount paid to any other city within such county as a license fee, for the same privilege and for the same period, shall be credited against the county license fee payable under subsections (1) and 2 of KRS 68.180, provided that such city, at least thirty (30) days prior to the beginning of any county fiscal year, has contracted with the fiscal court to contribute annually to the support of joint agencies of such county and one or more cities in the county, an amount which bears the same ratio to the annual appropriation made for such joint agencies by a city of the first class in the county, as the assessed valuations for county tax purposes, as determined by the property valuation administrator, of the real and tangible personal property, excluding franchises, located within the corporate limits of such other cities, respectively, bears to the same assessed valuations within a city of the first class in said county.
Effective: June 24, 2003
History: Amended 2003 Ky. Acts ch. 117, sec. 21, effective June 24, 2003. – Repealed and reenacted Ky. Acts ch. 1990 Ky. Acts ch. 476, Pt. V, sec. 299, effective July 13, 1990. — Amended 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 25. — Created 1960 Ky. Acts ch. 80, sec. 3.
 
ANNOTATIONS FOR THIS STATUTE:
 
Sawyer v. Jefferson County Fiscal Court, 438 S.W.2d 531 (Ky.App 1969)
If a board has been established, the annual appropriation shall be to the board and shall be the lesser of (a) the amount requested by the board under its plan or (b) twelve percent of the amount the county would have received in the preceding year from imposition at the full rate allowed by KRS 68.180 of the fee authorized by that section for nonschool purposes reduced by the amount of all credits described in KRS 68.190 actually allowed against such fees. * * *" KRS 66.520(1). (The "fee" referred to as authorized by KRS 68.180 is the county occupational license tax.)
 
Kupper v. Fiscal Court of Jefferson County, 346 S.W.2d 766 (Ky.App. 1961)
The Act permits the fiscal court of a county having a population of at least 300,000 to impose an occupational license tax not to exceed one and one-fourth per cent of compensation earned or net profits received. The section specifically at issue here is now codified as KRS 68.190.
 
 
KRS 68.195 Construction of KRS 68.180 to 68.195.
(1) Nothing in KRS 68.180 to 68.195 shall be construed to repeal, amend, or affect in any way the provisions of KRS 243.060.
(2) KRS 68.180 to 68.195 shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing a special rate on proper classification or imposing a state tax which is declared to be in lieu of all local taxation, nor shall it be construed to authorize a county to require any company that pays both an ad valorem tax and a franchise tax to pay a license tax.
(3) KRS 68.180 to 68.195 shall not be construed as repealing KRS 91.200, or 92.281 or any of the laws of the Commonwealth relating to the levy of license taxes, but shall be held and construed as ancillary and supplemental thereto.
Effective: June 16, 1960
History: Created 1960 Ky. Acts ch. 80, secs. 4, 5, and 6, effective June 16, 1960.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.197 License fees in counties of 30,000 or more– Exemptions from local fees and taxes — Regulation of ministers.  
(1) The fiscal court of each county having a population of thirty thousand (30,000) or more may by ordinance impose license fees on franchises, provide for licensing any business, trade, occupation, or profession, and the using, holding, or exhibiting of any animal, article, or other thing.
(2) License fees on business, trade, occupation, or profession for revenue purposes, except those of the common schools, may be imposed at a percentage rate not to exceed one percent (1%) of:
(a) Salaries, wages, commissions, and other compensation earned by persons within the county for work done and services performed or rendered in the county;
(b) The net profits of self-employed individuals, partnerships, professional associations, or joint ventures resulting from trades, professions, occupations, businesses, or activities conducted in the county; and
(c) The net profits of corporations resulting from trades, professions, occupations, businesses, or activities conducted in the county.
(3) In order to reduce administrative costs and minimize paperwork for employers, employees, and businesses, the fiscal court may provide:
(a) For an annual fixed amount license fee which a person may elect to pay in lieu of reporting and paying the percentage rate as provided in this subsection on salaries, wages, commissions, and other compensation earned within the county for work done and services performed or rendered in the county; and
(b) For an annual fixed amount license fee which an individual, partnership, professional association, joint venture, or corporation may elect to pay in lieu of reporting and paying the percentage rate as provided in this subsection on net profits of businesses, trades, professions, or occupations from activities conducted in the county.
(4)
(a) Licenses imposed for regulatory purposes are not subject to limitations as to form and amount.
(b) No public service company that pays an ad valorem tax is required to pay a license tax.
(c)
1. It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS 136.602 that were taxed under KRS 136.120 prior to the effective date of this section.
2. To further this intent, no company providing multichannel video programming services or communications services as defined in KRS 136.602 shall be required to pay a license tax. If only a portion of an entity’s business is providing multichannel video programming services including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services, including products or services that are related to and provided in support of the multichannel video programming services or communications services.
(d) No license tax shall be imposed upon or collected from any insurance company except as provided in KRS 91A.080, bank, trust company, combined bank and trust company, combined trust, banking, and title business in this state, or any savings and loan association whether state or federally chartered, or in other cases where the county is prohibited by law from imposing a license fee.
(5) No license fee shall be imposed or collected on income received by members of the Kentucky National Guard for active duty training, unit training assemblies, and annual field training, or on income received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections, or upon any profits, earnings, or distributions of an investment fund which would qualify under KRS 154.20-250 to 154.20-284 to the extent any profits, earnings, or distributions would not be taxable to an individual investor.
(6) Persons who pay a county license fee pursuant to this section and who also pay a license fee to a city contained in the county may, upon agreement between the county and the city, credit their city license fee against their county license fee. As used in this subsection, "city contained in the county" shall include a city that is in more than one (1) county.
(7) The provisions of subsection (6) of this section notwithstanding, effective with license fees imposed under the provisions of subsection (1) of this section on or after July 15, 1986, persons who pay a county license fee and a license fee to a city contained in the county shall be allowed to credit their city license fee against their county license fee. As used in this subsection, "city contained in the county" shall include a city that is in more than one (1) county.
(8) Notwithstanding any statute to the contrary, the provisions of subsection (7) of this section shall apply as follows from March 14, 2012, through July 15, 2014:
(a) Any set-off or credit of city license fees against county license fees that exists between a city and county as of March 15, 2012, shall remain in effect as it is on March 15, 2012; and
(b) The provisions of subsection (7) of this section shall not apply to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012.
(9) A county that enacted an occupational license fee under the authority of KRS 67.083 shall not be required to reduce its occupational tax rate when it is determined that the population of the county exceeds thirty thousand (30,000).
(10) Notwithstanding any statute to the contrary:
(a) In those counties where a license fee has been authorized by a public question approved by the voters, there shall be no credit of a city license fee against a county license fee except by agreement between the county and the city in accordance with subsection (6) of this section;
(b) Notwithstanding any provision of the KRS to the contrary, no taxpayer shall be refunded or credited for any overpayment of a license tax paid to any county to the extent the overpayment is attributable to or derives from this section as it existed at any time subsequent to July 15, 1986, and the taxpayer seeks a credit for a license tax paid to a city located within such county, if such refund claim or amended tax return claim was filed or perfected after November 18, 2004, except by agreement between the city and county in accordance with subsection (6) of this section;
(c) In those counties where a license fee has been authorized by a public question approved by the voters, the percentage rate of the license fee in effect on January 1, 2005, and any maximum salary limit upon which the license fee is calculated shall remained unchanged for subsequent fiscal years. A percentage rate higher than the percentage rate in effect on January 1, 2005, or any change in the maximum salary limit upon which a license fee is calculated shall be prohibited unless approved by the voters at a public referendum. The percentage rate of a license fee in such counties shall at no time exceed one percent (1%). Any question to be placed before the voters as a result of this paragraph shall be placed on the ballot at a regular election or nominating primary.
(d) This subsection shall have retroactive application; and
(e) If any provision of this subsection or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or application of this section that can be given effect without the invalid provision or application, and to this end the provisions of this subsection are severable.
(11) Pursuant to this section, no fiscal court shall regulate any aspect of the manner in which any duly ordained, commissioned, or denominationally licensed minister of religion may perform his or her duties and activities as a minister of religion. Duly ordained, commissioned, or denominationally licensed ministers of religion shall be subject to the same license fees imposed on others in the county on salaries, wages, commissions, and other compensation earned for work done and services performed or rendered.
Effective: April 11, 2012
History: Amended 2012 Ky. Acts ch. 110, sec. 18, effective April 11, 2012. — Amended 2006 Ky. Acts ch. 168, sec. 2, effective July 12, 2006. — Amended 2005 Ky. Acts ch. 79, sec. 1, effective March 16, 2005; ch. 167, sec. 2, effective July 1, 2005; and ch 168, sec. 122, effective January 1, 2006. — Amended 2003 Ky. Acts ch. 117, sec. 19, effective June 24, 2003. — Amended 2002 Ky. Acts ch. 230, sec. 2, effective July 15, 2002. — Amended 2000 Ky. Acts ch. 425, sec. 1, effective July 14, 2000. — Amended 1998 Ky. Acts ch. 509, sec. 2, effective July 15, 1998. — Amended 1990 Ky. Acts ch. 481, sec. 2, effective July 13, 1990. — Amended 1986 Ky. Acts ch. 131, sec. 1, effective July 15, 1986. — Amended 1978 Ky. Acts ch. 268, sec. 1, effective June 17, 1978. — Amended 1976 Ky. Acts ch. 301, sec. 3. — Amended 1974 Ky. Acts ch. 113, sec. 1. — Amended 1968 Ky. Acts ch. 152, sec. 40. — Created 1966 Ky. Acts ch. 263, secs. 1 and 2.  Legislative Research Commission Note (7/12/2006). 2006 Ky. Acts ch.168, sec. 3, provides that the amendments to KRS 68.197 in 2006 Ky. Acts ch. 168, sec. 2, shall apply retroactively to August 1, 2005.
 
ANNOTATIONS FOR THIS STATUTE:
 
 
Hardwick v. Boyd County Fiscal Court, 219 S.W.3d 198 (Ky. App., 2007)
      Appellee Boyd Fiscal Court relied on KRS 68.197(3) when it created Section 15 of the Ordinance. That section is entitled "Fixed Amount License Fee in Lieu of Net Profit Based Fee." The section authorizes a fixed-fee payment based on a sliding scale published in the ordinance. By its title and by its substance, no employee-licensee is permitted to pay a "Fixed Amount License Fee" because, for employee-licensees, the fee is based on earned wages and not on net profits.
        Appellants’ position is that the plain language of KRS 68.197(3) prohibits such disparate treatment. The issue before us then is one of legislative intent. We must determine whether the legislature intended to authorize a fiscal court to treat those businesses that pay the fee based on net profits differently from employees who pay the fee based on salaries, wages, commissions and other compensation. We believe no such intent exists.
        Appellants direct us to the legislature’s use of the conjunctive "and" rather than the disjunctive "or", both in KRS 68.197(3) and between subsection (3)(a) and (3)(b). They argue such use requires the classes of taxpayers described in those subsections to be treated collectively rather than alternatively. While this is our starting point, our analysis does not end here.
        Our courts have said "[n]ot the literal language but the true intention or will of the Legislature is the law." Asher v. Stacy, 299 Ky. 476, 185 S.W.2d 958, 959 (Ky.1945). Consequently, courts may, and frequently do, substitute "or" for "and", and vice versa, in the course of statutory interpretation. See, e.g., Duncan v. Wiseman Baking Co., 357 S.W.2d 694, 698 (Ky. 1961); Commonwealth v. Bartholomew, 265 Ky. 703, 97 S.W.2d 591, 595 (1936); Moore v. Polsgrove, 219 Ky. 410, 293 S.W. 965, 966-67 (1927).
        But the courts will not and cannot take such liberties as changing statutory language unless it is "obvious that the intent of the legislature would be thwarted if the change were not made." Boron Oil Co. v. Cathedral Foundation, Inc., 434 S.W.2d 640, 641 (Ky.1968) (emphasis added).
        In this case, we are fortunate to have a clear articulation of the legislature’s intent and purpose in allowing the flat fee option as an alternative to calculating the occupational license tax. The statute itself states that its purpose is "to reduce administrative costs and minimize paperwork for employers, employees, and businesses[.]" KRS 68.197(3) (emphasis added). Considering such clear language, and considering too that all three classes of taxpayers are burdened by administrative cost and paperwork involved in complying with the license fee ordinance, we cannot say that the legislature’s intent would be thwarted without our substituting the conjunctive "and" for the disjunctive "or". To do so [219 S.W.3d 202]would obviously change the intent of the statute, which we cannot do.
        The Boyd County Fiscal Court Ordinance, like the statute, also sets forth its intended purpose. However, Boyd Fiscal Court’s stated purpose for adopting a fixed amount license fee is not at all the same as the legislature’s purpose in allowing such an option. The Ordinance says that its Fixed Amount License Fee was adopted "[i]n furtherance of promoting and enhancing economic development and job growth[.]" Boyd County Fiscal Court Ordinance 05-01, § 15. This is not consonant with the legislative purpose of KRS 68.197.
        The Ordinance, therefore, deviates from the authorizing statute in two significant ways. First, where the statute intends that employee-licensees and business-licensees be treated collectively and similarly, the Ordinance treats them selectively and differently. Second, where the statute is intended "to reduce administrative costs and minimize paperwork[,]" the Ordinance is intended to "promot[e] and enhanc[e] economic development and job growth[.]" In other words, the Boyd Fiscal Court has co-opted the legislature’s authority, ignored the legislature’s intended purpose, and disregarded the plain language of the statute, in order to encourage a policy not envisioned or intended by the Kentucky Legislature. See City of Georgetown v. Morrison, 362 S.W.2d 289, 293 (Ky.1962)(Occupational license ordinances are unenforceable where they are inconsistent with the general law or public policy of the state.).
        County fiscal courts, including the Boyd Fiscal Court, only have such powers as have been granted by the legislature, expressly or necessarily implied, by some provision of law. Kentucky Licensed Beverage Ass’n v. Louisville-Jefferson County Metro Government, 127 S.W.3d 647, 649 (Ky.2004). Every such grant of authority carries with it the prohibition of exercising any authority "in a manner different from that permitted." Boyle v. Campbell, 450 S.W.2d 265, 268 (Ky.1970)(emphasis added). There is no authority in the legislative scheme relating to local occupational license tax that would allow Boyd County Fiscal Court to adopt the fixed amount license fee "in a manner different from that permitted" by KRS 68.197.
        Appellee offers no alternative interpretation of this statutory language. Instead, Appellee leap-frogs to the constitutional argument, contending generally that "[a]ll state and federal taxation laws treat wage earners differently than business owners. There is nothing arbitrary or capricious about doing that in the local ordinance at issue in this case." But Appellee is wrong in this case. Our legislature, by enacting KRS 68.197(3) intentionally treated wage earners and business owners identically.
   Therefore, we hold that the Boyd County Occupational License Tax, Ordinance 05-01, is invalid to the extent that it provides a Fixed Amount License Fee option for licensees whose fee is based on a percentage of net profits under § 3 of the Ordinance, but fails to provide the same or similar option to licensees who pay the fee based on salaries, wages, commissions or other compensation. The judgment is REVERSED and this case is REMANDED to Boyd Circuit Court for further proceedings consistent with this opinion.
 
City of Covington v. Kenton County, No. 2002-SC-0991-DG (Ky. 2004)
 In July 1978 and pursuant to KRS 68.197(1), Appellee, Kenton County, adopted Ordinance 78-6-1 which levied an occupational license fee of 0.4% on the first $25,000 of an individual’s gross income ($100 maximum fee) and the first $37,500 of a business’s net profits ($150 maximum fee). … Following the adoption of the 2000 ordinance, Appellants, the City of Covington and a number of its taxpayers, filed a declaratory judgment action in the Kenton Circuit Court seeking a determination of whether KRS 68.197(4) entitles taxpayers to credit their municipal license fees against Kenton County’s occupational license fees. The trial court ruled that the county’s tax increase pursuant to the 2000 ordinance constituted a license fee imposed under the provisions of KRS 68.197(1) after July 15, 1986, thus the city residents were entitled to credit their municipal fees against their county fees pursuant to KRS 68.197(4). The Court of Appeals reversed, finding an apparent ambiguity in the word "imposed," in that the term could refer both to a county’s initial adoption of an occupational license fee and to a county’s adoption of additional or increased fees. To resolve the ambiguity, the court relied upon the history of KRS 68.197, in holding that the legislature did not intend the mandatory credit provision to apply to post-1986 increases in license fees that were originally adopted prior to 1986. The Court of Appeals concluded that Kenton County’s license fee was "imposed" in 1978, and the 2000 ordinance did not "impose" a fee, but merely increased the rate of the existing fee. This Court thereafter granted discretionary review.   […] The City of Covington contends that Kenton County’s year-2000 ordinance, which substantially increased the percentage rate of the license fee as well as increased the income base and net profits subject to the fee, plainly "imposed" a license fee under the provisions of KRS 68.197(1), making the credit for municipal fee-payers mandatory under subsection (4). The city points out that even though the voters in 1978 authorized a fee "up to 1 %," the fee actually imposed at that time was only 0.4%. Furthermore, the city argues that any ambiguity in the term "impose" in subsection (4) must be resolved in favor of the taxpayer. […] In 1986, the General Assembly amended KRS 68.197 to give taxpayers the automatic right to credit their city occupational license fees against "license fees imposed under the provisions of subsection 1 of this section on or after July 15, 1986." KRS 68.197(4). The mandatory tax credit is triggered when a county imposes a license fee on or after the specified date. We are of the opinion that a tax is "imposed" whenever the fiscal court enacts an ordinance requiring taxpayers to pay the tax, regardless of whether it is a new tax or an increase of an existing tax. Thus, for the legislature to include the word "increase" in the statute would be an unnecessary redundancy. […] The language of KRS 68.197 unambiguously mandates a tax credit against any county fees imposed after 1986 without qualification. As such, we reject the Court of Appeals’ conclusion that "imposed" refers only to the initial adoption of an occupational license fee. In doing so, we apply the plain meaning rule. The words of the statute are to be given their plain meaning unless to do so would constitute an absurd result. See e__ cam., Executive Branch Ethics Commission v. Stephens, Ky., 92 S.W.3d 69, 73 (2002). To qualify the word "imposed" with the word "initially" would add language to the statute, since KRS 68.197(4) makes no explicit reference to the initial imposition of a fee. […] Because the plain meaning of the KRS 68.197 is unambiguous and does not lead to an absurd result, we do not need to seek recourse in legislative history. Commonwealth of Kentucky v. Plowman, Ky., 86 S.W.3d 47, 49 (2002)("An unambiguous statute is to be applied without resort to any outside aids.") We hold that KRS 68.197(4) entitles the municipal taxpayers in the City of Covington to credit their municipal occupational license fees against the year 2000 increases in Kenton County’s occupational license fees.
 
City of Barbourville v. Knox County Fiscal Court, No. 2000-CA-001220-MR (Ky.App. 2001)
Barbourville is a city located within Knox County. This dispute arose because the Fiscal Court refused to allow taxpayers in the City to credit their city license tax against the county license tax, an action the City contends is mandated under KRS 68.197(4). The City filed a complaint on October 29, 1999, petitioning the circuit court for a declaration of rights, pursuant to KRS 418.445, and seeking an injunction enjoining the enforcement of the County’s license tax.  […] The County is not required to allow a credit to the city taxpayers, pursuant to KRS 68.197(4), if this census number is the only evidence utilized in determining the population of Knox County under KRS 68.197. 
 
Preston v. Johnson County Fiscal Court, No. 1999-SC-000414-DG (Ky. 2000)
KRS 68.197 and KRS 67.083(2) were both enacted pursuant to Section 181 of the Constitution of Kentucky, which authorizes the General Assembly to delegate to cities and counties by general statute the power to impose and collect license fees on trades, occupations and professions […]  Sections 1 and 2 were compiled in the Kentucky Revised Statutes as KRS 68.197, entitled: "License fees in counties of 50,000 or more." Section 3 was compiled as KRS 68.198, entitled: "Fiscal court powers as to imposition of license tax (counties of 50,000)." Despite the variance in titles, the fact that both statutes originated in House Bill 553 clearly indicates that both were intended to apply only to counties with populations of 50,000 or more. The body of KRS 68.198 reads the same today as it did when enacted. The title has been changed to reflect the current application of both statutes to counties with populations of 30,000 or more. However, KRS 68.197 has been amended in several significant respects. […] A 1974 amendment of KRS 68.197 added what is now subsection (2), which prohibits the imposition of an occupational license fee on training pay received by members of the Kentucky National Guard. ounty and the city, credit their city license fee against their county license fee. […] Of course, it is this new subsection (4) of KRS 68.197 which Appellant seeks to apply to the Johnson County ordinance. However, KRS 68.197 specifically applies only to counties with populations of 30,000 or more and Johnson County has a population of less than 30,000.
II. APPLICATION: KRS 68.197; KRS 67.083(2).
      Casev Countv Fiscal Court v. Burke, Ky., 743 S.W.2d 26 (1988) was an appeal from a circuit court judgment holding that there was no statutory authority for a legislative body of a county with a population of less than 30,000 to levy an occupational license fee. Though agreeing with the circuit court that KRS 68.197 had no application to such counties, we held, however, that KRS 67.083(2) "expressly relates to a delegation of taxation authority to ‘any county’ without exception." Burke, supra, at 27. It was argued in Burke that the 1986 amendment of KRS 68.197 was, in fact, a reenactment of that statute with an inferential legislative intent to withhold the power to levy occupational license fees from counties of less than 30,000. In other words, if the legislature had intended to grant such counties the power to levy occupational license fees, it would have said so when it "readopted" the specific statute relating to such fees rather than in the more general "home rule" statute. Rejecting that argument, Justice Wintersheimer wrote for a unanimous Court: KRS 68.197 does not apply to counties of less than 30,000. It relates only to counties of 30,000 or more. Any amendments to that statute have no effect on the authority granted to other counties pursuant to KRS 67.083. If the legislature intended to withhold authority from other counties, it would have been necessary to amend KRS 67.083 and not just KRS 68.197. Burke, supra, at 28. It is clear from that unambiguous passage that the 1978 and 1986 amendments of KRS 68.197 did not restrict the authority of a county with a population of less than 30,000 to levy an occupational license fee under KRS 67.083(2).
 
Russell County Fiscal Court v. Kelley, 823 S.W.2d 941 (Ky.App.1991)
Our Supreme Court in that case upheld an ordinance imposing an occupational license tax in a county with less than 30,000 people, although KRS 68.197 gave the power to levy such a tax only to those counties whose population exceeded that figure. The court concluded that KRS 67.083 gave all counties, including Casey County, the authority to levy occupational taxes, and that there were no statutory or constitutional provisions applicable to limit counties with less than 30,000 people from imposing the tax.
 
Casey County Fiscal Court David J. Johnson v. Burke, 743 S.W.2d 26 (Ky. 1988)  
Section 181 of the Kentucky Constitution provides that the General Assembly may delegate to counties the power to impose and collect license, franchise and occupational taxes. In 1966, KRS 68.197 gave the power to levy occupational license taxes to counties with populations of 30,000 or more. […] The legislature may limit the authority of counties and determine such exceptions as it considers appropriate. It has done so with regard to counties of 30,000 or more in KRS 68.197, but has not done so with counties of less than 30,000.[…] KRS 68.197 does not apply to counties of less than 30,000. It relates only to counties of 30,000 or more. Any amendments to that statute have no effect on the authority granted to other counties pursuant to KRS 67.083. If the legislature intended to withhold authority from other counties, it would have been necessary to amend KRS 67.083 and not just KRS 68.197.
 
 
KRS 68.198 Fiscal court powers as to imposition of license tax (counties of 30,000).
(1) The fiscal court of said counties may provide for the levy, the assessment and the collection of the license fees authorized by KRS 68.197, provide for the issuance and enforcement of licenses, and specify the county governmental purposes to which the revenue derived from license fees authorized by KRS 68.197 shall be applied.
(2) In making the provisions described in subsection (1), and without limiting them, the fiscal court may, by resolution or order adopt reasonable rules or regulations requiring the preparation and filing of timely, accurate, and truthful returns, accounts, and license applications which will aid in the determination of the amount of the fee.
History: Created 1966 Ky. Acts ch. 263, sec. 3.
 
 
ANNOTATIONS FOR THIS STATUTE:
 
Preston v. Johnson County Fiscal Court, No. 1999-SC-000414-DG (Ky. 2000)
Sections 1 and 2 were compiled in the Kentucky Revised Statutes as KRS 68.197, entitled: "License fees in counties of 50,000 or more." Section 3 was compiled as KRS 68.198, entitled: "Fiscal court powers as to imposition of license tax (counties of 50,000)." Despite the variance in titles, the fact that both statutes originated in House Bill 553 clearly indicates that both were intended to apply only to counties with populations of 50,000 or more. The body of KRS 68.198 reads the same today as it did when enacted. The title has been changed to reflect the current application of both statutes to counties with populations of 30,000 or more. However, KRS 68.197 has been amended in several significant respects.
 
 
 
KRS 68.199 County that attains population of 30,000 — Credit against occupational license fee — Voluntary credit — New fee or increase in fee.
(1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an occupational license fee under the authority of KRS 67.083 prior to attaining a population of thirty thousand (30,000) shall not be required to allow a credit against the county occupational license fee for an occupational license fee paid to a city within the county when it is determined that the population of the county exceeds thirty thousand (30,000).
(2) If prior to July 15, 2002, a county voluntarily granted a credit against the county occupational license fee under the terms of an ordinance, interlocal agreement, or other agreement with a city, the county shall not eliminate the credit after it is determined that the population of the county exceeds thirty thousand (30,000).
(3) After July 15, 2002, a county that enacts a new county occupational license fee or increases a county occupational license fee, after it is determined that the county population exceeds thirty thousand (30,000), shall be required to allow the credit against the city fee required by KRS 68.197(7) to the extent of the increase or new fee.
(4) For purposes of this section, the county population shall be determined based only on the official decennial census by the United States Bureau of the Census.
Effective: June 24, 2003
History: Amended 2003 Ky. Acts ch. 117, sec. 22, effective June 24, 2003. – Created 2002 Ky. Acts ch. 161, sec. 1, effective July 15, 2002.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.200 License fee on retailers who rent out motor vehicles in counties containing a city of the first, second, or third class and for urban-counties — Use of proceeds.
(1) As used in this section, unless the context clearly indicates otherwise:
(a) Motor vehicle means "vehicle" as defined in KRS 186.010(8)(a);
(b) Retailer means "retailer" as defined in KRS 139.010; and
(c) Gross rental charge means "gross rental charge" as defined in KRS 138.462(4).
(2) A county containing a city of the first, second, or third class or urban-county government may levy a license fee on the rental of motor vehicles which shall not exceed three percent (3%) of the gross rental charges from rental agreements for periods of thirty (30) days or less. The license fee shall apply to retailers who receive more than seventy-five percent (75%) of their gross revenues generated in the county from gross rental charges. Any license fee levied pursuant to this subsection shall be collected by the retailer from the renters of the motor vehicles.
(3) Revenues from rental of motor vehicles shall not be included in the gross rental charges on which the license fee is based if:
(a) The declared gross weight of the motor vehicle exceeds eleven thousand (11,000) pounds; or
(b) The rental is part of the services provided by a funeral director for a funeral; or
(c) The rental is exempted from the state sales and use tax pursuant to KRS 139.470.
(4) A fiscal court or the legislative body of an urban-county government shall provide for collection of the license fee in the ordinance by which the license fee is levied. The revenues shall be deposited in an account to be known as the motor vehicle license fee account. The revenues may be shared among local governments pursuant to KRS 65.245.
(5) The county shall use the proceeds of the license fee for economic development activities. It shall distribute semiannually, by June 30 and December 31, all revenues not shared pursuant to KRS 65.245, to one (1) or more of the following entities if it has established, or contracted with, the entity for the purposes of economic development and is satisfied that the entity is promoting satisfactorily the county’s economic development activities:
(a) A riverport authority established by the county pursuant to KRS 65.520; or
(b) An industrial development authority established by the county pursuant to KRS 154.50-316; or
(c) A nonprofit corporation as defined in KRS 273.161(4) which has been organized for the purpose of promoting economic development. The entity shall make a written request for funds from the motor vehicle license fee account by May 31 and November 30, respectively.
Effective:  June 25, 2013
History: Amended 2013 Ky. Acts ch. 113, sec. 3, effective June 25, 2013. –Amended 2008 Ky. Acts ch.b95, sec. 17, effective August 1, 2008. – Created 1994 Ky. Acts ch.b426, sec. 1, effective July 15, 1994.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.202 License fee on cable television systems in counties containing a city of the second class — Use of proceeds.
(1) A county containing a city of the second class may levy a license fee not to exceed two percent (2%) on the gross receipts of all cable television systems within its boundaries, including systems franchised by cities within the county.
(2) The fiscal court shall provide for collection of the license fee in the ordinance by which the license fee is levied. The revenues shall be deposited in an account to be known as the cable television license fee account.
(3) The county shall use the proceeds of the license fee only to provide teleconferencing facilities and equipment and television production services, equipment, and facilities pursuant to an arrangement with the Kentucky Authority for Educational Television, as specifically authorized by the General Assembly.
(4) A county which has adopted the license fee authorized by subsection (1) of this section, and any cities within the county, shall not levy a franchise fee exceeding three percent (3%) of the gross receipts of its franchised cable television system.
Effective: July 15, 1994
History: Created 1994 Ky. Acts ch. 426, sec. 2, effective July 15, 1994.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
County Budget
 
KRS 68.210 Administration of county uniform budget system — Review — Revision.
The administration of the county uniform budget system shall be under the supervision of the state local finance officer who may inspect and shall supervise the administration of accounts and financial operations and shall prescribe and shall install, by July 1, 1985, a system of uniform accounts for all counties and county officials. Subsequent to every regular and extraordinary session of the General Assembly he shall review the county uniform budget system to determine if it is consistent with state law and generally accepted accounting practices. If he finds the system to be inconsistent with state law or to contain obsolete accounting practices, he shall revise it accordingly. He may require all officials of all local governments and local taxing districts to submit such financial reports as he may deem proper. He may investigate, examine, and supervise the accounts and operations of all local governments and local government officers. This section does not impose upon or transfer to the state local finance officer any post audit functions.
Effective: July 13, 1984
History: Amended 1984 Ky. Acts ch. 14, sec. 2, effective July 13, 1984. – Amended 1978 Ky. Acts ch. 155, sec. 61, effective June 17, 1978. — Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 254, sec. 12. — Amended 1960 Ky. Acts ch. 68, Art. V, sec. 5, effective March 17, 1960. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 938q-1, 1851c-7, 4114h-2.
 
ANNOTATIONS FOR THIS STATUTE:
 
State Property & Buildings Commission of Commonwealth of Kentucky v. Hays, 346 S.W.2d 3 (Ky.App. 1961)
KRS 68.210 to 68.370 mandatorily provide a uniform county budget system, under which each county must submit its proposed annual budget to the State Local Finance Officer for approval. Though it is not made clear, and we find it unnecessary to decide, just what consequences may attend the operation of a county’s fiscal affairs under a budget that has not been so approved, certainly the legislature did not intend such approval or disapproval to be a vain and empty gesture.
 
Griffin v. Clay County, 304 Ky. 592, 201 S.W.2d 733 (Ky.App. 1947)
Since our decision in Payne v. City of Covington, and the adoption of our County Budget Act, KRS 68.210 etc., the danger of future financial involvement of the counties has been practically eliminated.
 
Nichols v. Henry, 301 Ky. 434, 191 S.W.2d 930 (Ky.App. 1945)
We cannot accept that argument. KRS 68.210 et seq. provides for the levy of a tax for general fund purposes, as well as for the transfer of money from one fund to another.
 
 
KRS 68.220 Uniform county budget system.
The fiscal affairs of each county, except those pertaining to education, shall be administered by the fiscal court under a uniform budget system. The county budget shall provide for all the funds to be expended by the county from current revenue for each fiscal year. The state local finance officer shall classify the counties for budget purposes upon the basis of their populations and expenditures, or upon some other proper basis, and may classify them in the same manner for the purpose of prescribing accounts.
Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 155, sec. 62, effective June 17, 1978. – Amended 1962 Ky. Acts ch. 25, sec. 8. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 938q-18, 1851c-1, 1851c-6.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.240 Proposed budget — Contents — Duties of fiscal court.
(1) The county judge/executive shall annually prepare a proposed budget for the expenditure of all funds, including those from state and federal sources, which are to be expended by the fiscal court in the next fiscal year. The proposed budget shall be classified into budget units as outlined in subsection (2) of this section. In addition to preparing a reasonable estimate of the funds actually needed for both general and special purposes, the county judge/executive shall prepare an estimated statement of receipts to be anticipated from local, state and federal sources. The county judge/executive shall submit the proposed budget and estimate of receipts to the fiscal court by May 1 of each year.
(2) The fiscal court, at a meeting or meetings held not later than June 1 of each year, shall make a detailed investigation of each separate activity of the county for which the county judge/executive proposes that county funds are to be expended by the fiscal court. All expenditures shall be classified into budget units as prescribed by the state local finance officer, including but not limited to:
(a) General expenses of county government.
(b) Protection to persons and property.
(c) General health and sanitation.
(d) Social services.
(e) Recreation and culture.
(f) Transportation facilities and services.
(g) Debt service.
(h) Administration and miscellaneous.
(i) Jail operations.
(3) The county budget shall have a fund known as the "sinking fund principal account" and a fund known as the "sinking fund interest account." There shall be allocated annually to the sinking fund principal account a sum equal to the proportional yearly amount necessary to retire each bond issue of the county at maturity, and to the sinking fund interest account a sum equal to the interest on bonded indebtedness payable during the current budget year.
(4) The county budget shall include such budget units as may be required by the activities of the county. When necessary, the county budget may be subdivided into separate budget funds so that the cost of each class of expenditures can be ascertained at any time and regulated according to the financial condition and needs of the county.
(5) The funds set apart in the county budget for a budget unit, or any subdivision thereof, shall constitute a separate budget fund and shall be appropriated and accounted for separately.
(6) The fiscal court shall comment upon the proposed budget, and may amend it according to its desires prior to the date when it is sent to the state local finance officer according to the procedures of KRS 68.250.
Effective: April 9, 1988
History: Amended 1988 Ky. Acts ch. 328, sec. 5, effective April 9, 1988. – Amended 1984 Ky. Acts ch. 14, sec. 3, effective July 13, 1984; and ch. 141, sec. 5, effective July 13, 1984. — Amended 1980 Ky. Acts ch. 19, sec. 1, effective July 15, 1980. — Amended 1979 (1st Extra Sess.) Ky. Acts ch. 22, sec. 2, effective May 12, 1979. — Amended 1978 Ky. Acts ch. 197, sec. 3, effective January 1, 1979. — Amended 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8(1) to (5). — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1851c-3, 1851c-6.
 
 
ANNOTATIONS FOR THIS STATUTE:
 
Wallace v. King, 973 S.W.2d 485 (Ky.App. 1998)
The court additionally reasoned that in determining the jailer’s salary, the fiscal court was acting in compliance with KRS 68.240, which mandates that a fiscal court adopt a budget by June 1 of each year. Included in this budget is the funding of all jail operations — one of which is the jailer’s salary.
 
Howard v. Magoffin County, 734 S.W.2d 499 (Ky.App. 1987)
The controversy leading to this action arose over the passing of the annual budget for Magoffin County. Paul Salyer, Magoffin County Judge/Executive, an appellee herein, submitted a proposed budget to the fiscal court pursuant to KRS 68.240(1).
 
Kenton County v. City of Covington, 302 Ky. 503 (KY, 1946)
The authority to expend county funds depends upon the powers granted to a county by the Constitution and Statutes. Section 162 of the Constitution provides that no county is authorized or permitted to pay any claim created against it without express authority of law. The powers of a fiscal court are enumerated in Section 67.080, KRS. Section 68.240, KRS provides that all expenditures of a county must be classified into budget units, one of which is general health and sanitation.
 
 
 
 
KRS 68.245 Estimate of assessment — Levy in excess of compensatory tax rate subject to recall vote or reconsideration.
(1) The property valuation administrator shall submit an official estimate of real and personal property and new property assessment as defined in KRS 132.010, to the county judge/executive by April 1 of each year.
(2) No county fiscal court shall levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon such tax by the voters of that county, which exceeds the compensating tax rate defined in KRS 132.010, until the taxing district has complied with the provisions of subsection (5) of this section.
(3) The state local finance officer shall certify to each county judge/executive, by June 30 of each year, the following:
(a) The compensating tax rate, as defined in KRS 132.010, and the amount of revenue expected to be produced by it;
(b) The tax rate which will produce no more revenue from real property, exclusive of revenue from new property, than four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010 and the amount of revenue expected to be produced by it.
(4) Real and personal property assessment and new property determined in accordance with KRS 132.010 shall be certified to the state local finance officer by the Department of Revenue upon completion of action on property assessment data.
(5)
 (a) A county fiscal court, proposing to levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon the tax by the voters of that county, which exceeds the compensating tax rate defined in KRS 132.010, shall hold a public hearing to hear comments from the public regarding the proposed tax rate. The hearing shall be held in the principal office of the taxing district, or, in the event the taxing district has no office, or the office is not suitable for a hearing, the hearing shall be held in a suitable facility as near as possible to the geographic center of the district.
(b) County fiscal courts of counties containing a city of the first class proposing to levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon the tax by the voters of that county, which exceeds the compensating tax rate defined in KRS 132.010, shall hold three (3) public hearings to hear comments from the public regarding the proposed tax rate. The hearings shall be held in three (3) separate locations; each location shall be determined by dividing the county into three (3) approximately equal geographic areas, and identifying a suitable facility as near as possible to the geographic center of each area.
(c) The county fiscal court shall advertise the hearing by causing to be published at least twice in two (2) consecutive weeks, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches, the following:
1. The tax rate levied in the preceding year, and the revenue produced by that rate;
2. The tax rate proposed for the current year and the revenue expected to be produced by that rate;
3. The compensating tax rate and the revenue expected from it;
4. The revenue expected from new property and personal property;
5. The general areas to which revenue in excess of the revenue produced in the preceding year is to be allocated;
6. A time and place for the public hearings which shall be held not less than seven (7) days nor more than ten (10) days, after the day that the second advertisement is published;
7. The purpose of the hearing; and
8. A statement to the effect that the General Assembly has required publication of the advertisement and the information contained therein.
(d) In lieu of the two (2) published notices, a single notice containing the required information may be sent by first-class mail to each person owning real property, addressed to the property owner at his residence or principal place of business as shown on the current year property tax roll.
(e) The hearing shall be open to the public. All persons desiring to be heard shall be given an opportunity to present oral testimony. The county fiscal court may set reasonable time limits for testimony.
(6)
 (a) That portion of a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon a tax by the voters of that county, levied by an action of a county fiscal court which will produce revenue from real property, exclusive of revenue from new property, more than four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010 shall be subject to a recall vote or reconsideration by the taxing district, as provided for in KRS 132.017, and shall be advertised as provided for in paragraph (b) of this subsection.
(b) The county fiscal court shall, within seven (7) days following adoption of an ordinance to levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon a tax by the voters of that county, which will produce revenue from real property, exclusive of revenue from new property as defined in KRS 132.010, more than four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010, cause to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches the following:
1. The fact that the county fiscal court has adopted a rate;
2. The fact that the part of the rate which will produce revenue from real property, exclusive of new property as defined in KRS 132.010, in excess of four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010 is subject to recall; and
3. The name, address, and telephone number of the county clerk, with a notation to the effect that that official can provide the necessary information about the petition required to initiate recall of the tax rate.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 96, effective June 20, 2005. – Amended 1990 Ky. Acts ch. 343, sec. 1, effective July 13, 1990. — Amended 1980 Ky. Acts ch. 19, sec. 3, effective July 15, 1980; ch. 317, sec. 8, effective July 15, 1980; and ch. 319, sec. 10 effective July 1, 1980. — Amended 1978 Ky. Acts ch. 197, sec. 4, effective January 1, 1979. — Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, Part III, sec. 8(6) to (8).
Legislative Research Commission Note. KRS 68.245 was enacted as an amendment to KRS 68.240.
 
ANNOTATIONS FOR THIS STATUTE:
 
Kling v. Geary, 667 S.W.2d 379 (Ky. 1984)
It is appellants’ contention that the opening phrase, "Except as otherwise provided by law,…" operates to include KRS 132.023, KRS 132.027, KRS 68.245, and KRS 160.470 within the Motor Vehicle Act, rendering the entire Act unworkable. […]  It is our opinion that the language of KRS 132.487(3) clearly and unequivocally removes all valuations and tax revenues from motor vehicles from the base amount used in determining the compensating tax rate and maximum possible tax rate envisioned under the provisions of KRS 68.245, KRS 132.023, KRS 132.027, and KRS 160.470.  
 
 
Whitford v. Hehl, 612 S.W.2d 759 (Ky.App. 12/31/1980)
This courthouse tax is hereby declared to be an exception to the county roll back law as expressed in KRS 68.245. All assets formerly owned and controlled by the Campbell County courthouse district and commission on December 31, 1976 shall become and be immediately the property of the Campbell County Fiscal Court.
 
City of Ashland v. Webb, 470 S.W.2d 604 (Ky.App. 1971)
The second asserted ground of unconstitutionality is that the "Roll-Back" law discriminates against cities in that counties, under KRS 68.245, are allowed the benefit of "net assessment growth" as defined in KRS 132.425 (roughly, new property added to the tax rolls) whereas cities are not allowed that benefit. We are not entirely convinced that cities are denied the benefit of net assessment growth (since KRS 132.027 as to cities limits the tax rate whereas KRS 68.245 as to counties limits the budget), but in any event we are not cited to, or aware of, any constitutional provision that requires cities to be treated the same as counties as far as concerns the extent of their tax-levying powers.                                                                                                 
 
Lowery v. County of Jefferson, 458 S.W.2d 168 (Ky.App.1970)
Since a knowledge of the circumstances which prompted the passage of the Act and of the object which it was intended to achieve is essential to a proper contruction and evaluation of the Act, we have given attention to some facts of common knowledge and others brought out in evidence in the circuit court. Under Section 157 of the Kentucky Constitution a county may be given authority to levy an ad valorem tax at a rate of as much as 50cents per $100 of assessed valuation. 2 However, under the ‘roll-back’ legislation of 1965, KRS 68.245, the maximum rate that Jefferson County statutorily could levy was limited to approximately 20cents per $100.
 
Rea v. Gallatin County Fiscal Court, 422 S.W.2d 134 (Ky.App. 1967)
In Russman v. Luckett, Ky., 391 S.W.2d 694 (1965) and companion cases, we held that Section 172 of the Constitution required that property be assessed for tax purposes at its fair cash value. The 1965 Extraordinary Session of the General Assembly enacted House Bill No. 1 (Chapter 2, Acts of the First Extraordinary Session of 1965). KRS 68.245. A purpose was to adjust property tax revenue of local governments to avoid inequities which might have resulted from the full assessments of property.
 
KRS 68.246 Rate on business inventories levied by fiscal court.
Subject to the provisions of KRS 68.245, a county fiscal court may levy a rate on business inventories equal to or less than the prevailing rate of taxation on other tangible personal property in the respective county.
Effective: July 15, 1980
History: Created 1980 Ky. Acts ch. 319, sec. 12, effective July 15, 1980.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.248 County revenue limits on tax rate applicable to personal property.
(1) In the event that the tax rate applicable to real property levied by a county fiscal court will produce a percentage increase in revenue from personal property less than the percentage increase in revenue from real property, the county fiscal court may levy a tax rate applicable to personal property which will produce the same percentage increase in revenue from personal property as the percentage increase in revenue from real property.
(2) The tax rate applicable to personal property levied by a county fiscal court under the provisions of subsection (1) of this section shall not be subject to the public hearing provisions of KRS 68.245(5) and to the recall provisions of KRS 68.245(6).
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 343, sec. 2, effective July 13, 1990. – Created 1982 Ky. Acts ch. 397, sec. 1, effective July 15, 1982.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.250 Form of budget — State local finance officer to regulate — Approval of budget.
(1) The state local finance officer shall have full power and authority to supervise and direct the form and classifications of all county budgets. He shall approve all budget forms and classifications and may change any form or classification submitted to him before making such approval. The county judge/executive shall use the form furnished or approved by the state local finance officer and shall not make any changes therein or use any other form, unless authorized by the state local finance officer.
(2) Not less than twenty (20) days before the time for adoption of the county budget the county judge/executive shall transmit two (2) copies of the proposed budget including statements of both anticipated receipts and expenditures by budget funds, to the state local finance officer for approval as to form and classification.
(3) If the state local finance officer finds that the proposed budget is uniform with the budgets of other counties of the same class in classification of units and conforms to the budget laws, he shall approve the classification, return the original copy to the county judge/executive and retain the duplicate copy as part of his records. If the proposed budget is not uniform with the budgets of other counties in classification of units he shall make such changes as he deems necessary for the purpose of establishing uniformity.
(4) If the proposed budget fails to comply with any requirements of law, the state local finance officer shall so notify the county judge/executive, and may refuse to approve the budget until the county judge/executive authorizes him to make such changes as he deems to be required by law.
Effective: July 15, 1980
History: Amended 1980 Ky. Acts ch. 19, sec. 4, effective July 15, 1980. – Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 938q- 13, 1851c-4.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.260 Adoption of budget by fiscal court.
(1) The proposed county budget, tentatively approved by the fiscal court and approved by the state local finance officer as to form and classification, shall be submitted to the fiscal court for adoption not later than July 1 of each year. The budget as presented and amended shall be adopted as of July 1. The county judge/executive shall cause a copy of the proposed budget to be posted in a conspicuous place in the courthouse near the front door, and be published pursuant to KRS Chapter 424, at least seven (7) days before final adoption by the fiscal court.
(2) Any taxpayer or group of taxpayers may petition the fiscal court in respect to the budget or any part thereof before final adoption.
(3) If the fiscal court rejects any part of the proposed budget, it shall make the changes in the nature and amount of funds a majority of the court considers desirable, but it has no power to make any change in the form or classification of the budget units or subdivisions of units.
(4) The fiscal court may amend the budget on the basis of the assessment from the Department of Revenue. The fiscal court shall finalize the budget within thirty (30) days of the receipt of the certified assessment.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 97, effective June 20, 2005. – Amended 2000 Ky. Acts ch. 248, sec. 1, effective July 14, 2000. — Amended 1998 Ky. Acts ch. 340, sec. 1, effective July 15, 1998. — Amended 1988 Ky. Acts ch. 328, sec. 4, effective April 9, 1988. — Amended 1980 Ky. Acts ch. 19, sec. 5, effective July 15, 1980. — Amended 1978 Ky. Acts ch. 197, sec. 5, effective January 1, 1979. — Amended 1970 Ky. Acts ch. 65, sec. 1. — Amended 1968 Ky. Acts ch. 152, sec. 41. – – Amended 1944 Ky. Acts ch. 173, sec. 6. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851c-5.
 
 
ANNOTATIONS FOR THIS STATUTE:
 
Fiscal Court of Taylor County v. Taylor County Metro Police, 805 S.W.2d 113 (Ky. 1991)         
The decision to fund, to any degree, a county police force or any county agency, is, arguably, a political one. KRS 68.260 gives credence to this view. It provides for the adoption of a county budget by the fiscal court and it further provides for the dissemination of the budget by posting of the budget near the front door of the courthouse and the publication, in appropriate print media, at least 10 days before final adoption.
 
Hall v. Noplis, 367 S.W.2d 456 (Ky.App. 04/29/1963)
The answer pleads that each of them did so, maintaining suitable offices for that purpose and carrying out the various requirements of law with respect to hearings and trials, collections, reports and accountings. It pleads also that the salaries were included in the annual budgets, which were approved by the State Local Finance Officer and publicly advertised as required by KRS 68.260.
 
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KRS 68.270 Certification of approved budget to state local finance officer.
Within fifteen (15) days after the budget is adopted by the fiscal court, the county judge/executive shall certify to the state local finance officer a copy of the original budget as approved by the state local finance officer, indicating clearly all changes made by the fiscal court.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938q-14.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.275 Payment of claims against the county — Use of standing orders for payment of certain recurrent expenses — Use of electronic funds transfers.
(1) Claims against the county that are within the amount of line items of the county budget and arise pursuant to contracts duly authorized by the fiscal court shall be paid by the county judge/executive by a warrant drawn on the county and co-signed by the county treasurer.
(2) The county judge/executive shall present all claims to the fiscal court for review prior to payment and the court, for good cause shown, may order that a claim not be paid.
(3) The fiscal court may adopt an order, called a standing order, to preapprove the payment of recurrent monthly payroll and utility expenses. No other expenses shall be preapproved pursuant to this subsection without the written consent of the state local finance officer. Notwithstanding KRS 68.020(1), payment of preapproved expenses may be made by means of electronic funds transfers from an authorized account of the county without the cosignatures of the county judge/executive and the county treasurer if approved by the fiscal court in a standing order, and if the fiscal court has received the payee’s prior written consent for the payment of funds by electronic funds transfer due the payee. All standing orders adopted by the fiscal court shall be renewed annually and submitted to the state local finance officer by July 1 of each fiscal year with the submission of the county budget if the fiscal court wishes to continue the standing order. Otherwise, after July 1, the standing order shall expire, and no more payments designated in the standing order shall be preapproved unless a new order is adopted by the fiscal court according to the provisions of this subsection.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 72, sec. 1, effective June 20, 2005. – Amended 1998 Ky. Acts ch. 299, sec. 1, effective July 15, 1998. — Created 1988 Ky. Acts ch. 328, sec. 3, effective July 15, 1988.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.280 Amendment of budget to provide for expenditure of unanticipated income.
The fiscal court may make provision for the expenditure of receipts unanticipated in the original budget by preparing an amendment to the budget, showing the source and amount of the unanticipated receipts and specifying the budget funds that are to be increased thereby. The amendment shall be submitted to the state local finance officer subject to the same provisions as the original budget.
Effective: January 1, 1979
History: Amended 1978 Ky. Acts ch. 197, sec. 6, effective January 1, 1979. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938q-15.
 
ANNOTATIONS FOR THIS STATUTE:
 
Carroll Fiscal Court v. McClorey, 455 S.W.2d 547 (Ky.App. 1970)
We are somewhat doubtful that what was in or out of the budget has anything to do with this case. Suppose the fiscal court pursuant to its construction plans had raised the matching funds, had been paid over the federal grant, and had started or completed the project. Could the fiscal court have denied liability on the ground that the architect’s fees were not in the current budget? If budgeting this expense was required, the fiscal court under KRS 68.280 could have amended its budget to show the source of receipts unanticipated in the original budget and to provide for the expenditures therefrom. If such budgeting was required, it could have been compelled under the Clinton County case just cited above.
 
 
KRS 68.290 Transfer of money between budget funds.
The fiscal court may transfer money from one (1) budget fund to another to provide for emergencies or increases or decreases in county employment pursuant to KRS 64.530(4). The order of the fiscal court making the transfer shall show the nature of the emergency or personnel increase or decrease and the reason for making the transfer. The fiscal court shall not have any power to transfer money from any sinking fund or special fund raised for a specific purpose until the obligation or purpose for which the fund was raised has been satisfied.
Effective: February 23, 1984
History: Amended 1984 Ky. Acts ch. 22, sec. 2, effective February 23, 1984. — Amended 1978 Ky. Acts ch. 197, sec. 7, effective January 1, 1979. – Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851c-6
.
ANNOTATIONS FOR THIS STATUTE:
 
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
KRS 68.290 sets forth the procedure which may be resorted to in shifting money from one budget fund to another, and from a defunct sinking fund account to one devoted to another legal county purpose.
 
 
KRS 68.300 Expenditures in excess of budget fund void and illegal.
Any appropriation made or claim allowed by the fiscal court in excess of any budget fund, and any warrant or contract not within the budget appropriation, shall be void. No member of the fiscal court shall vote for any such illegal appropriation or claim. The county treasurer shall be liable on his official bond for the amount of any county warrant willfully or negligently signed or countersigned by him in excess of the budget fund out of which the warrant is payable.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1851c-6, 1851c-10, 1851c-11.
 
ANNOTATIONS FOR THIS STATUTE:
 
Carroll Fiscal Court v. McClorey, 455 S.W.2d 547 (Ky.App. 1970)
The fiscal court contends, however, that under KRS 68.300 it lacked authority to appropriate or allow appellee’s claim because this prospective indebtedness was not budgeted. We think there are several answers to this contention. In the first place, the source of payment for the architect’s fees was not supposed to be a regularly budgeted item. A special fund was designated to satisfy this claim and it was not to be financed by the general revenue of the county.
 
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
Did the trial court err in refusing to enforce the terms of KRS 68.300 in the face of facts showing that budgetary funds were exceeded in the total sum of $27,484.40?     The proof showed that, during the years 1950 through 1953, the fiscal court entered orders which directed the county court clerk to issue warrants in payment of all claims presented to him, without regard to the question of whether any warrant might overdraw the budgetary item or appropriation against which it was drawn. […]  When KRS 68.300 is applied to the facts stated Mrs. Blanche Adkins, the county treasurer during the period of time involved, must be deemed to be liable on her official bond for the amount of any county warrants willfully or negligently signed or countersigned by her in excess of the budget fund out of which the warrant was payable.
 
 
KRS 68.310 Limit of expenditures for first half of each fourth year.
Except in case of an emergency concerning which the county judge/executive, the fiscal court and the state local finance officer unanimously agree in writing, and, except for encumbrances or expenditures from the county’s road fund, no county shall, during the first half of any fourth fiscal year, beginning with the fiscal year 1998-1999, encumber or expend more than sixty-five percent (65%) in any fund budgeted for that fiscal year, not counting as current funds any budgetary allotments for or payments of principal and interest of bonded indebtedness. Prior to encumbering or expending any funds from the road fund during the first half of any fourth fiscal year which exceed sixty-five percent (65%) of the amount budgeted, the fiscal court shall assure that there are sufficient funds remaining in the general fund to provide for the excess encumbrance or expenditure from the road fund on a dollar for dollar basis. Those excess funds shall remain in the general fund until on or after January 1 of that fiscal year.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 291, sec. 1, effective July 15, 1998. – Amended 1980 Ky. Acts ch. 19, sec. 6, effective July 15, 1980. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938q-17.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.320 Borrowing in anticipation of current receipts.
The fiscal court may borrow money in anticipation of revenue receipts to meet the current expenses of the county as they accrue, and to pay interest and principal on bonded debts. Such current borrowing shall not exceed seventy-five percent (75%) of the unrealized and unencumbered revenue estimated in the budget to be derived from a tax levy for the then current fiscal year from which the principal of the borrowed money and the interest thereon may be paid. Bonded debt duly authorized and incurred is not subject to the limit imposed by this section.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938q-16.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
 
KRS 68.350 Investigation and examination by state local finance officer — Action to compel compliance with budget law.
The state local finance officer shall prescribe the books, blanks and forms to be used by county officials in the administration of the fiscal affairs of the county under the budget laws. He shall examine the budget records and make such investigations as may be necessary to determine the condition of the financial affairs of each county. If the state local finance officer finds that any county officer is willfully violating or neglecting the duties imposed by KRS 68.210 through 68.360, he may institute legal proceedings in the Circuit Court of that county to compel compliance with the law.
Effective: July 15, 1980
History: Amended 1980 Ky. Acts ch. 19, sec. 7, effective July 15, 1980. – Amended 1978 Ky. Acts ch. 155, sec. 64, effective June 17, 1978; and ch. 197, sec. 8, effective January 1, 1979. — Amended 1962 Ky. Acts ch. 25, sec. 10. — Recodified 1942 Ky.
Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1851c-7.
 
ANNOTATIONS FOR THIS STATUTE:
 
Howard v. Magoffin County, 734 S.W.2d 499 (Ky.App.1987)
Magoffin County, by and through its county attorney, filed a complaint against the entire fiscal court for malfeasance. Subsequently, Louise Hoskins as a Magoffin County taxpayer moved to intervene as a party plaintiff; Robert Purdom, state local finance officer, also moved to intervene and to compel compliance with county budget law pursuant to KRS 68.350. The plaintiffs moved the circuit court to issue a temporary injunction ordering the fiscal court to approve a budget. Because of the intervention of Hoskins and Purdom, Magoffin County was dismissed as a party plaintiff..
 
 
 
KRS 68.360 Monthly statement of county treasurer — Quarterly statement of county judge/executive.
(1) The county treasurer shall balance his books on the first day of each month, so as to show the correct amount on hand belonging to each fund on the day the balance is made, and shall within ten (10) days file with the county judge/executive and members of the fiscal court a monthly statement containing a list of warrants paid by him during the month, showing all cash receipts and the cash balance at the beginning and at the end of the month, and certifying that each warrant or contract is within the budget appropriation.
(2) The county judge/executive shall, within fifteen (15) days after the end of each quarter of each fiscal year, prepare a statement showing for the current fiscal year to date actual receipts from each county revenue source, the totals of all encumbrances and expenditures charged against each budget fund, the unencumbered balance of the fund, and any transfers made to or from the fund. The county judge/executive shall post the statement in a conspicuous place in the courthouse near the front door for at least ten (10) consecutive days, and transmit a copy to the fiscal court and to the state-local finance officer. The statement shall be read at the next meeting of the fiscal court.
Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 197, sec. 9, effective June 17, 1978. – Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 931, 1851c-10.
 
ANNOTATIONS FOR THIS STATUTE:
 
Fannin v. Davis, 385 S.W.2d 321 (Ky.App. 1964)
Both the county court clerk and the county treasurer were charged with the duty of keeping accurate records of all transactions affecting the budget (KRS 68.340(1) and KRS 68.340(2); and the county court clerk’s quarterly report (KRS 68.370) and the county treasurer’s monthly report (KRS 68.360) fully apprised the members of the fiscal court at all times of the condition of the county finances. Thus, the members, under the facts shown, must be deemed to have wilfully exceeded the budget funds set up by the fiscal court for each of the four fiscal years involved. Therefore, to the extent these budget appropriations were overdrawn, such expenditures were illegal.
 
 
Public Service Programs
 
KRS 68.510 Legislative intent.
It is the intent of KRS 68.520 to 68.550 to provide to counties within the Commonwealth of Kentucky, subject to the provisions for election set forth in KRS 68.520 to 68.550, additional revenues for public service programs through voted levies of ad valorem taxes and license taxes.
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 343, sec. 3, effective July 13, 1990. – Created 1974 Ky. Acts ch. 347, sec. 1.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.520 "Public service program" defined — Provisions for submission of proposals to electorate — Limitation on ad valorem or occupational license taxes.
(1) As used in KRS 68.510 to 68.550 unless the context requires otherwise, "public service program" shall mean any newly-instituted or expanded service program to be performed by any county for the benefit of its citizens, which is approved by the electorate of such county as provided in KRS 68.510 to 68.550, as distinguished from the acquisition by any such county of facilities of a capital nature, including, but not limited to, the provision or expansion of human services, provision for new health services or expansion of existing services, and the provision or expansion of police and fire protection services.
(2) For the purpose of providing one (1) or more public service programs to the citizens and inhabitants of any county, any county may submit to the electorate of such county one (1) or more proposals for the approval of one (1) or more public service programs to be financed by additional voted levies of ad valorem taxes upon all taxable property in such county. Such additional voted levies of ad valorem taxes upon all taxable property in any such county shall not exceed in the aggregate for all public service programs approved by the electorate, the limits prescribed by the Constitution of Kentucky for any such county.
(3) For the purpose of providing public service programs to the citizens and inhabitants of any county, any county may submit to the electorate of such county one (1) or more proposals for the approval of one (1) or more public service programs, to be financed by voted levies of occupational license fees. Such voted levies of occupational license fees in any county shall not exceed in the case of each individual public service program approved by the electorate, one-half of one percent (0.5%) of salaries, wages, commissions, and other compensation earned by persons within the county for work done and services performed or rendered in the county, and the net profits of businesses, trades, professions, or occupations from activities conducted in the county except public service companies, banks, trust companies, combined banks and trust companies, combined trust, banking and title companies, and all other cases where a county is prohibited by law from imposing a license tax.
History: Created 1974 Ky. Acts ch. 347, sec. 2.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.530 Fiscal court resolution and order designating submission of proposals to voters — Election — Framing of questions.
(1) In the event the fiscal court of any county determines that the public interest requires the establishment of one or more public service programs and that existing county revenues are inadequate to reasonably provide for such programs, the fiscal court may by resolution and order determine that one or more questions for the establishment of any such public service program shall be submitted to the electorate of such county. Such resolution and order shall designate with specificity each public service program to be submitted, together with the proposed source of funding therefor, which shall be either an ad valorem tax levy of a certain maximum number of cents per each one hundred dollars ($100) of assessed valuation subject to constitutional limits, or an occupational license tax subject to the limitations of KRS 68.520 to 68.550.
(2) The fiscal court shall, following adoption of the resolution and order identified in subsection (1) of this section, cause to be prepared a question for submission to the voters of the county at an election held pursuant to notice as prescribed in KRS 424.130. Said election shall be held in conjunction with a regularly scheduled November election, as provided by law. The question as it will appear on the ballot shall be filed with the county clerk not later than the second Tuesday in August preceding the regular election. The question shall be so framed that any voter who wishes to vote for the public service program or any individual public service program if there be more than one, may signify his approval by voting "Yes," and any voter who wishes to vote against the public service program or any individual public service program so submitted may do so by voting "No."
Effective: July 15, 1996
History: Amended 1996 Ky. Acts ch. 195, sec. 38, effective July 15, 1996. – Created 1974 Ky. Acts ch. 347, sec. 3.
 
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KRS 68.540 Approval by voters — Levy.
(1) If a majority of those voting on the question of any public service program approve such particular public service program, such particular public service program shall be adopted. The county clerk shall cause the question to appear before the voters, and the election results shall be canvassed and certified by the county board of election commissioners.
(2) If any public service program is approved by the electorate as herein provided, the specific tax so approved by the qualified voters in respect to such specific public service program shall be levied by the fiscal court in the manner provided by law, and such tax revenues shall be devoted solely to the public service program for which such specific taxes are levied. All such voted taxes shall be in addition to all other taxes otherwise authorized and provided by law.
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 343, sec. 4, effective July 13, 1990. – Amended 1982 Ky. Acts ch. 360, sec. 18, effective July 15, 1982. — Amended 1978 Ky. Acts ch. 384, sec. 156, effective June 17, 1978. — Created 1974 Ky. Acts ch. 347, sec. 4.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.550 Applicability to urban-county governments.
In an urban-county government, all rights, powers, privileges and responsibilities conferred by KRS 68.520 to 68.550 upon the fiscal court shall be exercised by the governing body of the urban-county government.
History: Created 1974 Ky. Acts ch. 347, sec. 5.
 
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
 
Industrial Taxing Districts
 
 
KRS 68.600 Definitions for KRS 68.600 to 68.606.
As used in KRS 68.600 to 68.606, unless context otherwise requires:
(1) "Board" means the board of trustees of an industrial taxing district;
(2) "District" means an industrial taxing district; and
(3) "Governmental services" means services to include fire protection, solid waste management, water, electric, sewer, telecommunications, and other services as may be specified by the fiscal court of the county in which the district is located.
Effective: July 15, 2002
History: Created 2002 Ky. Acts ch. 361, sec. 7, effective July 15, 2002.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
KRS 68.601 Compliance with KRS 65A.010 to 65A.090
The board of trustees shall comply with the provisions of KRS 65A.010 to 65A.090.
Effective: March 21, 2013
History: Created 2013 Ky. Acts ch. 40, sec. 25, effective March 21, 2013. 
 
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KRS 68.602 Portion of county in economic development project may organize district to levy taxes for higher level of services.
A portion of territory in a county that includes property that will be used in an economic development project that will result in the creation of at least five hundred (500) new jobs may be organized into a district for the purpose of levying taxes to pay for the establishment, operation, and maintenance of the level of governmental services provided to the district that exceeds the level of services provided to the other territory of the county.
Effective: July 15, 2002
History: Created 2002 Ky. Acts ch. 361, sec. 8, effective July 15, 2002.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
 
KRS 68.604 Organization of taxing district under KRS 68.602 — Ad valorem tax and occupational license tax.
(1) Districts shall be organized under the procedures of KRS 68.602.
(2) A district created under KRS 68.602 shall constitute a taxing district within the meaning of Section 157 of the Constitution of Kentucky.
(3) A special ad valorem tax and an occupational license tax may be imposed for the establishment, maintenance, and operation of the governmental services provided to the district.
(a) The ad valorem tax levied shall not exceed ten cents ($0.10) per one hundred dollars ($100) of the assessed valuation of all property in the district.
(b) The occupational license tax may be assessed after the approval of the fiscal court of the county in which the district is located under the provisions of KRS 68.178, 68.180, 68.185, 68.190, 68.195, 68.197, 68.198, 68.200, and 68.202, as may be amended from time to time.
(4) All special ad valorem taxes and occupational license taxes authorized by KRS 65.180, 65.182, and 68.600 to 68.606 shall be collected in the same manner as are other county ad valorem taxes and occupational license taxes in each county affected and shall be turned over to the board, or to the fiscal court if there is no board. The special ad valorem tax shall be in addition to all other ad valorem taxes.
Effective: July 15, 2002
History: Created 2002 Ky. Acts ch. 361, sec. 9, effective July 15, 2002.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 
KRS 68.606 Administration of district — Board of trustees.
(1) A district shall be administered by the fiscal court of the county creating it, which shall control and manage the affairs of the district. The fiscal court may, by a majority vote of its members, establish a board of trustees to control and manage the affairs of the district.
(2) The board of trustees created under subsection (1) of this section shall operate in accordance with the following:
(a) The term of office of each trustee shall be four (4) years except as specified. The board shall consist of four (4) members who shall be appointed by the county judge/executive, with the approval of the fiscal court. Initial appointments shall be for terms of one (1), two (2), three (3), and four (4) years, as designated by the county judge/executive. Thereafter, each successor shall be appointed for a term of four (4) years. No more than three (3) members of the board shall be members of the same political party.
(b) The board shall elect its chairman from among its members. The board may appoint a secretary, an executive director, and other officials and employees who need not be members of the board. Members of the board shall not receive compensation for their services, but shall be reimbursed for their actual expenses incurred in the performance of their duties. A quorum for the transacting of the business of the board shall consist of three (3) members.
(c) A member of the board may be removed from office as provided by KRS 65.007.
Effective: July 15, 2002
History: Created 2002 Ky. Acts ch. 361, sec. 10, effective July 15, 2002.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
Penalties
 
KRS 68.990 Penalties.
(1) Any outgoing county treasurer who fails for ten (10) days to comply with any of the provisions of KRS 68.050 shall be fined not less than fifty (50) nor more than five hundred dollars ($500).
(2) The fiscal court and each of its members who fails or refuses to comply with any of the provisions of KRS 68.080 shall be fined fifty dollars ($50) for each offense.
(3) Any county officer or member of a fiscal court who violates any of the provisions of KRS 68.110(3) shall be fined not less than one hundred ($100) nor more than five hundred dollars ($500), or imprisoned in the county jail for not less than one (1) month nor more than twelve (12) months, or both.
(4) The fiscal court and each of its members who fails or refuses to implement a system of uniform accounts as prescribed by the state local finance officer pursuant to KRS 68.210 shall be fined one hundred dollars ($100) for each offense.
(5) Any local government official who fails to submit a financial report requested by the state local finance officer pursuant to KRS 68.210 shall, fifteen (15) days after written notice of noncompliance by the state local finance officer, be fined two hundred fifty dollars ($250) per day until compliance.
(6) Any county or state officer who knowingly violates any of the provisions of KRS 68.250(4), 68.270, 68.280, 68.310, or 68.320 shall, in addition to the specific liabilities imposed for violating any of the provisions of those sections, be guilty of a misdemeanor and, upon conviction thereof, shall have his office declared vacant, and may also be fined not more than five hundred dollars ($500) or imprisoned for not more than ninety (90) days, or both.
(7) Any county officer who willfully violates any of the provisions of KRS 68.010, 68.020(4), 68.220 to 68.260, 68.290, 68.300, or 68.360 shall be fined not less than fifty (50) nor more than two hundred dollars ($200).
(8) Any person, including a corporation, who willfully fails to prepare or file a timely return, account, or license application described in KRS 68.185, or who willfully prepares or files a false or inaccurate return, account, or license application shall be fined not more than one hundred dollars ($100).
Effective: July 13, 1990
History: Amended 1990 Ky. Acts ch. 476, Pt. IV, sec. 122, effective July 13, 1990. — Amended 1984 Ky. Acts ch. 14, sec. 4, effective July 13, 1984; and ch. 111, sec. 48, effective July 13, 1984. — Amended 1980 Ky. Acts ch. 19, sec. 8, effective July 15,
1980. — Amended 1978 Ky. Acts ch. 197, sec. 10, effective June 17, 1978. — Amended 1964 Ky. Acts ch. 111, sec. 2. — Amended 1962 Ky. Acts ch. 210, sec. 16. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 937, 938h-58, 938q-21, 1846, 1851b-4, 1851c-11, 4281a-4.
 
NO ANNOTATIONS FOR THIS STATUTE:
 
 
 
 

 

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