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.



Job Opening - Franklin County Occupational Tax Administrator

Applications may be obtained at www.franklincounty.ky.gov and submitted to the Human Resources Director betty.readnower@franklincounty.ky.gov or fax 502-875-8754 or you can drop off at 321 West Main, Frankfort, Ky.  Deadline for applications is December 28th by noon.

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 - coming soon


2021 KOLA Spring Seminar – May 26, 2021

CityPlace Conference Center

112 South First Avenue

LaGrange, KY  40031

Registration Now Open for KOLA Members: https://louisvilleky.wufoo.com/forms/2021-kola-spring-conference-registration/


2021 KOLA Fall Conference – September 8-10, 2021

Hotel Distil

101 West Main Street

Louisville, KY 40202