Kentucky AG Determines School Board’s Proposed Occupational License Tax Increase Unlawful

The Kentucky Attorney General (AG) determined that the Fayette County School Board’s vote to increase the occupational license tax was unlawful due to failure to provide statutorily required public notice. The School Board voted 3-2 to raise the tax from 0.5 percent to 0.75 percent, citing state statutes as authority. However, the AG found that the School Board failed to publish notice of the proposed tax increase at least one week before the vote as required by law. As a result, the vote and resolution were declared void, and any action by the Fiscal Court on the proposed increase would ...