Welcome to the KOLA Website

The association is dedicated to the needs, issues, and challenges pertaining to occupational license tax in Kentucky. Whether enacted by a city, county, or school board; whether assessed on payroll, net profit, or gross receipts; KOLA is a resource for the occupational license professional in Kentucky.

KOLA goals:

  • Furnish education to members on occupational license tax in Kentucky.
  • Provide opportunity to network with other tax administrators in Kentucky.
  • Increase the understanding of elected officials of occupational license tax.
  • Promote cooperation between local tax administrators and elected officials, the Kentucky Revenue Cabinet, and the Internal Revenue Service.



The Social Security maximum for 2020 is $137,700

The Social Security maximum for 2021 is $142,800

For Net Profit and Gross Receipt tax information please visit the Secretary of State website http://app.sos.ky.gov/occupationaltax/

2021 Membership Application



2021 KOLA Fall Conference – September 8-10, 2021

Hotel Distil

101 West Main Street

Louisville, KY 40202


Conference Flyer