30 KAR 7:020 - Standard form occupational license fee returns for dual tax districts
RELATES TO: KRS 67.750, 67.767
NECESSITY, FUNCTION, AND CONFORMITY: KRS 67.767(1)(a) requires the Secretary of State to promulgate an administrative regulation prescribing a standard form that shall be accepted by all tax districts and shall allow for returns of net profits and gross receipts occupational license taxes by all business entities, as well as instructions for completing the form. This administrative regulation prescribes the standard form for occupational license tax returns for dual tax districts and form instructions as mandated by KRS 67.767(1)(a).
Notes
STATUTORY AUTHORITY: KRS 67.767(1)(a)
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RELATES TO: KRS 67.750, 67.767
NECESSITY, FUNCTION, AND CONFORMITY: KRS 67.767(1)(a) requires the Secretary of State to promulgate an administrative regulation prescribing a standard form that shall be accepted by all tax districts and shall allow for returns of net profits and gross receipts occupational license taxes by all business entities, as well as instructions for completing the form. This administrative regulation prescribes the standard form for occupational license tax returns for dual tax districts and form instructions as mandated by KRS 67.767(1)(a).
Notes
STATUTORY AUTHORITY: KRS 67.767(1)(a)