Kentucky Revised Statutes

Ky. Rev. Stat. § 82.090 (2026)

Authorization for cities to impose occupational taxes on state officers and

✓ current as of May 2026

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employees except elected officers paid on per diem basis. (1) The legislative bodies of the cities of this Commonwealth are hereby severally authorized by ordinances applying to occupations generally to impose occupational taxes upon all state employees and officers, whether appointive or elective, for services performed therein, except those elected officers who are paid on a per diem basis. (2) Except as provided in subsection (1) of this section, no person shall be relieved from liability for any occupational license tax levied for revenue purposes by any legislative body of a city of this Commonwealth by reason of his carrying on his occupation or performing services on any state property or area within the bounds of such city. Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 435, sec. 3, effective July 14, 1992. -- Created 1962 Ky. Acts ch. 182, secs. 1 and 2.

Notes of Decisions

Cited in 1 case, 1980–1980 · leading case: Commissioners of the Sinking Fund of Louisville v. Hopson, 613 S.W.2d 621 (Ky. Ct. App. 1980).

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Commissioners of the Sinking Fund of Louisville v. Hopson, 613 S.W.2d 621 (Ky. Ct. App. 1980). · cites it 2× “281 authorizes the cities of this state to levy and collect all taxes provided for in Section 181 of the Constitution and KRS 82.090 provides as follows: Cities may impose occupational taxes on state officers and employes except elected officers paid on per diem basis.”

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