KY SB237

Creates new rules for apportioning occupational license fees for employees of large corporate offices (1,000+ employees) that received local government incentive agreements entered into on or after January 1, 2001

Requires 100% of wages for employees "associated with" a corporate office to be apportioned to that corporate office's local government, even if the employee works remotely, provided they work at least 30% of workdays at the office and rely on centralized systems located there

Applies the same 100% wage apportionment rule to state government employees, directing occupational license fees to the local government where their assigned office is located regardless of remote work

Allows employees to claim prorated refunds for days physically worked outside the taxing jurisdiction, with local governments required to process claims within 90 days and establish documentation procedures

Limits the corporate office apportionment rules to a 50-year period from the execution of the incentive agreement, and applies only to wages paid after the Act's effective date