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The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.
Taxed property includes homes, farms, business premises, and most other real property. Many jurisdictions also tax certain types of other property used in a business. Property existing and located in the jurisdiction on a particular date is subject to this tax. This date is often January 1 of each year, but varies among jurisdictions.
Map of the United States with Kentucky highlighted. Kentucky, a state in the United States, has 418 active cities. [1] The two most populous cities, Louisville and Lexington, are designated "first class" cities. A first class city would normally have a mayor-alderman government, but that does not apply to the merged governments in Louisville ...
On July 21, 2023, the OMB delineated 8 combined statistical areas, 9 metropolitan statistical areas, and 15 micropolitan statistical areas in Kentucky. [1] As of 2023, the largest of these is the Louisville-Jefferson County--Elizabethtown, KY-IN CSA , comprising greater Louisville , Kentucky's largest city.
As a 70-year-old single person residing in Kentucky I ask why our commonwealth does not yet have a Transfer on Death Deed law unlike 30 other states and Washington D.C.
A constitutional amendment that would prevent property tax increases for Kentucky homeowners who are 65 years old and older could be on the November ballot.
Henderson County is a county in the U.S. state of Kentucky.The county is located in western Kentucky on the Ohio River across from Evansville, Indiana.As of the 2020 census, the population was 44,793. [1]