Kentucky legislation · 2026 Regular Session
Kentucky HB405: AN ACT relating to occupational license fees levied by a board of education.
Status: In committee, January 23, 2026
Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the public hearing; amend KRS 160.607 to require compliance with the publication and public hearing requirements and also a favorable vote by the fiscal court prior to authorizing an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; amend KRS 160.484 to require the fiscal court to vote on an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; set requirements for the rate based on the outcome of the vote; amend KRS 160.485, relating to recall procedures for proposed license tax levies or rate increases, to conform.
What the bill says
An act relating to occupational license fees levied by a board of education.
From the introduced text:
AN ACT relating to occupational license fees levied by a board of education. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 160.603 is amended to read as follows: (1) A local[No school district] board of education shall comply with subsections (2) to (5) of this section prior to: (a) Levying[levy] any of the school taxes authorized by KRS 160.593 to 160.597, 160.601 to 160.633, and 160.635 to 160.648, except the levy required by KRS 160.614(3) and (6); or[,] (b) Increasing the school tax rate as authorized by subsection (2) of Section of this Act. (2) To propose a levy or increase of a tax under subsection (1) of this section, a favorable vote of the local board of education is required prior to taking any other action to levy or increase the tax. Prior to the vote, the date, time, and place of the meeting in which the vote is expected to occur shall be published for at least two (2) consecutive weeks on the home page of the local board of education's website.[ until after compliance with the following:] (3)[(1)] The local[school district] board of education desiring to levy any one (1) of the[these] taxes referenced in subsection (1)(a) of this section, or to increase the school tax rate as described in …
Sponsors
- Anne Donworth (D, HD-076) · primary sponsor
- Lindsey Burke (D, HD-075)
- Adrielle Camuel (D, HD-093)
- Adam Moore (D, HD-045)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Education, Elementary And Secondary, Taxation, Courts, Fiscal, Local Mandate, Education, Finance, Notices
Common questions
- What is HB405?
- HB405 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to occupational license fees levied by a board of education.
- What does HB405 do?
- In its own words: An act relating to occupational license fees levied by a board of education.
- What is the status of HB405?
- In committee as of January 23, 2026. Latest action: to Appropriations & Revenue (H) (January 23, 2026).
- Who sponsored HB405?
- Anne Donworth (D, HD-076), with 3 co-sponsors.
- Where is the official record for HB405?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb405.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.