KRS § 65.6855 Application of assessments -- Employer's duties.

65.6855 Application of assessments -- Employer's duties. For any development area for which increments do not include revenues from the Commonwealth: (1) The employees of any company choosing to locate in a development area shall be subject to any assessments levied against them, and the company shall not have the authority to reject an assessment. (2) Each employer in the development area shall: (a) Collect the assessment from its employees by deducting the assessment from each paycheck of its employees; (b) Promptly remit the assessment to the official charged with collecting revenues in the development area; (c) Make its payroll books and records available to the official charged with collecting revenues in the development area at a reasonable time as specified by the governing body; and (d) File with the official charged with collecting revenues in the development area any documentation with regard to the assessment as required by the governing body. Effective: July 15, 2002 History: Amended 2002 Ky. Acts ch. 338, sec. 8, effective July 15, 2002. -- Created 2001 Ky. Acts ch. 133, sec. 4, effective June 21, 2001.