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.

News

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The Kentucky Occupational License Association (KOLA) strongly opposes House Bill 253, which proposes the centralization of the local occupational license fee under the State Treasury. Following careful review and deliberation, the KOLA Board has voted to formally oppose this measure due to significant concerns regarding its impact on local governments, businesses, and taxpayers.

HB 253 introduces unnecessary inefficiencies and administrative burdens that would create confusion for businesses. Local governments rely on the timely and accurate distribution of occupational license fees to fund critical services. Centralization under the State Treasury could disrupt this revenue flow, negatively affecting essential community services that depend on these funds. Additionally, businesses seeking refunds or clarification on tax matters may face bureaucratic obstacles that do not exist under the present system.

KOLA urges policymakers to reject HB 253 and preserve the current local administration of the occupational license fee, which best serves the needs of Kentucky’s businesses and communities.

Amanda L. Baker

2025 Kentucky Occupational License Association President

 

 

The Social Security maximum for 2025 is $176,100

For Net Profit and Gross Receipt tax information please visit the Secretary of State website 

2025 Membership Application

 

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