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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.
Bardstown is a home rule-class city [5] in Nelson County, Kentucky, United States. The population was 13,567 in the 2020 census. It is the county seat of Nelson County. [6] Bardstown is named for the pioneering Bard brothers. David Bard obtained a 1,000-acre (400 ha) land grant in 1785 in what was then Jefferson County, Virginia.
Nelson County is a county located in the U.S. state of Kentucky. As of the 2020 census, the population was 48,065. [1] Its county seat is Bardstown. [2] Nelson County comprises the Bardstown, KY Micropolitan Statistical Area, which is also included in the Louisville/Jefferson County-Elizabethtown-Madison, KY-IN Combined Statistical Area.
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Samuels Field (IATA: BRY, ICAO: KBRY, FAA LID: BRY) is a public use airport located two nautical miles (3.7 km) west of the central business district of Bardstown, a city in Nelson County, Kentucky, United States. [1]
Media related to Saint Thomas Church (Bardstown, Kentucky) at Wikimedia Commons Historic American Buildings Survey (HABS) No. KY-100, "St. Thomas Catholic Church, U.S. Route 31 East, Bardstown vicinity, Nelson County, KY", 8 measured drawings, 5 data pages, supplemental material; Saint Thomas Parish website
Bardstown Junction was built up at the junction of two railroads. [2] A post office was established at Bardstown Junction in 1866, and remained in operation until it was discontinued in 1957. [ 3 ]
Because today's largest county by area, Pike County, is 788 square miles (2,041 km 2), it is only still possible to form a new county from portions of more than one existing county; McCreary County was formed in this manner, from parts of Wayne, Pulaski and Whitley counties. Kentucky was originally a single county in Virginia, created in 1776.