►
From YouTube: Budget Review Subcommittee on General Government, Finance, Personnel and Public Protection (9-20-23)
Description
Meeting Start 00:00:00
Attendance Roll Call 00:00:05
Local Taxes Collected on Remote Workers 00:01:53
Approval of Minutes 00:21:45
C
A
A
D
D
Tell
you
from
the
very
beginning,
I
informed
our
commissioners
that
while
there
would
obviously
be
an
impact
to
remote
work
in
a
post-covered
environment,
we
would
be
somewhat
insulated
due
to
our
business
sector
mix
in
Scott
County,
because
our
largest
employer
being
Toyota
Motor
Manufacturing,
you
can't
build
a
Toyota
Camry
in
your
on
your
dining
room
table
in
Nicholasville.
You
have
to
come
to
Georgetown.
Nonetheless,
there
is
an
impact,
and
so
I
felt
the
duty
to
report
it
to
them,
and
this
is
this
was
the
first
Year's
analysis.
D
So,
for
fiscal
year
2022
we
issued
a
total
of
472
refunds
for
a
total
of
671
thousand
dollars.
The
average
refund
was
fourteen
hundred
and
twenty
three
dollars
compared
that
with
the
prior
year
we
had
issued
a
total
of
437
refunds
at
527
thousand
dollars
for
an
average
of
twelve
hundred
and
six
dollars.
D
So
you
can
see
in
fiscal
year
22
we
went
up
in
refunds
and
up
in
the
amount
of
refund
dollars
we
were
paying
out
and
the
average
per
refund
increase
was
216
dollars,
but
then
how
much
of
that
can
be
attributed
to
work
from
home
or
remote
work?
That's
what
wfh
stands
for
work
from
home,
so
I
did
a
deeper
dive
into
each
of
those
refunds,
because
I
have
to
touch
those
refunds
anyway
and
out
of
the
472.
We
only
had
115
refunds
that
had
a
work
from
home
component.
D
That's
a
20
24
of
the
total
and
then
I
analyzed
what
the
impact
that
that
work
from
home
component
for
this
year
was
anywhere
from
two
to
a
hundred
percent.
So
a
refund
that
person
could
have
worked
as
little
as
two
percent
from
home
or
as
much
as
a
hundred
percent
from
home.
The
total
impact
was
199
thousand
dollars.
You
can
see
the
city
and
county
breakdown.
How
how
those
refund
impacts
were
per
the
two
jurisdictions.
There's
no
school
board
impact.
D
So,
as
I
told
the
my
Commissioners
in
advance
is
there
would
be
an
impact,
but
given
in
this
same
fiscal
year
we
increased
total
collections,
3.4
million
dollars,
they
were
not
concerned.
I
did
an
even
deeper
dive,
and
then
you
see
this
percentage
break
out
here.
So,
for
example,
there
were
seven
refunds
where
the
the
work
from
home
component
of
that
total
refund
was
anywhere
from
two
to
nine
percent,
and
that
was
six
percent
of
the
115
total
refunds.
D
And
then
you
can
look
down
there
and
see
all
the
different
ranges
all
the
way
up
to
a
hundred
and
then
the
final
number
here,
which
I
thought
was
most
interesting:
85
of
the
115
refunds,
with
a
work
from
home
component
or
74
percent
of
all
of
those
work
from
home
refunds.
The
people
were
working
from
home,
fifty
percent
or
more
so
I
thought.
That
was
an
interesting
analysis
of
what
we
were
seeing
in
Scott
County.
E
D
Most
employers
will
withhold
as
if
they
worked
in
Georgetown,
Scott
County
the
whole
year,
but
the
reality
is
they
often
work
outside
of
the
county,
but
other
places
in
Kentucky
and
some
places
other
places
in
the
United
States
and
in
the
case
of
Toyota
all
over
the
world.
In
some
cases,
also,
not
just
the
manufacturing
of
Toyotas
happens
in
Georgetown,
the
North
American
engineering
headquarters
is
there,
which
is
over
a
thousand
engineers
and
their
support
staff,
so
they're
routinely
going
into
Canada
and
Mexico.
D
So
there's
no
way
for
the
employer
to
keep
up
with
all
of
that.
I
had
a
Toyota
engineer.
Tell
me
once
when
I
come
in
on
Monday,
sometimes
I
don't
find
out
until
Monday
afternoon
that
I'm
leaving
Thursday
to
go
to
Mexico.
So
there's
you
know
the
payroll
Cycles
it's
difficult
for
them
to
keep
up
with
it,
so
they
just
withhold,
as
is
they
as
if
they
worked
all
year
long,
then
they
file
a
refund
request.
Just
like
we
do
with
our
federal
and
state
income
taxes
they
file
a
local
income.
E
E
D
F
You
chairman,
and
that's
the
that's.
The
point
is
that,
where
the,
where
the
person
works
is
where
they
pay
the
occupational
tax
and
the
work
from
home
is
separate
from
those
who
are
traveling.
When
someone
my
husband,
does
both
he
works
at
home
and
he
travels.
So
he
has
a.
He
fits
that
criteria
of
115.,
the
ones
who
don't
work
from
home.
Who
does
travel?
That's
about
three-fourths
about
what
you're
talking
about
right
here,
correct.
D
F
D
Well-
and
it's
also
it's
more
set
in
Stones,
so
they
have
a
policy.
You
work
two
days
a
week
from
home.
These
people
work
three
days
a
week
from
home.
Some
people
can
work
five
days
a
week
from
home,
but
in
my
example
with
the
engineer,
the
travel
was
always
there
because
that's
very
fluid,
and
it's
not
the
same,
so
they
can't
withhold
effectively
doing
that.
That's
why
we've
always
had
the
employee
refund
option
for
them
for
the
employees
to
get
back
the
funds
that
that
should
never
have
been
sent
us
in
the
first
place.
D
G
G
D
They
should
yes,
what
we
do
is
is
we
when
this
started,
we
published
a
policy
that
we
would
be
because
of
House
Bill
249.
We
are
sending
copies
of
these
refunds
now
because
we
can
to
the
jurisdictions.
So
if
someone
says
I
worked
from
home,
fifty
percent
of
the
time
last
year
and
I
worked
in
Lexington
I'm
going
to
give
them
their
refund
just
I'm,
going
to
treat
them
the
same
as
I.
Would
anybody
else
but
I'm
going
to
put
a
a
notice
with
the
house
bill?
D
249
language,
which
is
is
kind
of
a
a
soft
nudge
that
says,
don't
spend
it
all
in
one
place,
because
you
might
owe
Lexington,
but
they
have
different
tax
rates.
They
have
different.
You
know
we
what
Lexington
does
with
that
data
or
Covington
or
Nicholasville
or
any
other
city,
that's
up
to
them
and
what
their
policies
are
enforcing
that,
but
we
notify
every
single
one
of
these
in
Georgetown
we
notify
the
other
jurisdiction
if
it's
within
the
Commonwealth
of
Kentucky
and
if
they
have
occupational
license
tax,
that
this
person
is
working
in
your
jurisdiction.
Okay,.
G
D
Okay,
so
again
it
we
can
lead
the
horse
to
water,
but
we
can't
always
make
them
drink.
So
if,
if
they
have
a
policy,
however,
they're
dealing
with
this
that's
up
to
that
individual
jurisdiction,
but
we
every
single
one
of
these
115
refunds
that
had
a
work
from
home
component.
We
sent
not
only
notification
but
copies
of
the
actual
refund
with
because.
D
C
H
C
C
A
I
F
D
D
A
Well,
there
are
some
jurisdictions
that
don't
have
the
occupational
tax,
so
it
would
be
hard
for
you
to
distinguish.
What's
what
so
I
think
you're
doing
it
the
right
way,
it's
down
to
the
employee
that
it's
their
responsibility
to
if
they're
asking
for
a
refund,
then
they
know
whether
they
owe
that
whether
they
live
or
not
or
should
yes,
sir,
that's
correct
so.
G
D
Okay,
so
for
the
fiscal
year
that
just
ended
June
30th
as
this
year,
the
total
refunds
that
we
issued
was
464
1.2
million
a
jump
up
to
two,
almost
twenty
six
hundred
dollars
average
per
refund
compared
to
the
prior
year,
which
is
also
a
significant
increase
and
compared
to
671
000
an
average
of
1423..
However,
this
jump
is
largely
attributed
to
two
net
profit
refunds,
not
affiliated
with
work
from
home.
It
has
nothing
to
do
with
that.
D
We
had
two
businesses
that
overestimated
their
net
profit
deposits
and
requested
refunds,
or
in
one
case
they
actually
had
rolled
credits
over
from
many
several
different
years
and
then
requested
a
refund.
So
the
two
net
profit
refunds,
both
of
them
over
one
hundred
thousand
one
was
341
000.
One
was
hundred
and
thirteen
thousand
four
hundred
and
sixty
one
thousand
dollars
of
that
increase
were
net
profit
refunds.
But
again,
that's
total
refunds
that
our
agency
issued
when
you
go
down
to
the
work
for
from
home
analysis.
D
D
Then,
when
you
go
to
the
range
ratios
here,
the
work
from
home
component,
we
had
one
person
that
actually
spent
only
one
percent
of
their
time,
working
from
home
all
the
way
up
to
21,
who
were
in
The
100
percent
range,
so
56
of
the
97
in
this
case
58
down
from
74
percent
in
the
prior
year.
Only
58
percent
this
year
of
the
work
from
home
component
refunds
were
50
or
more
and
that's
compared
again
to
the
74
percent.
D
Last
year
we
issued
18
fewer
work
from
home
refunds
and
we
issued
43
625
fewer
dollars.
So
what
I'm?
Seeing
after
analyzing
these
two
years
of
data?
Is
it's
trending
down
in
terms
of
employee
refunds?
I,
don't
know
if
that's
more
people
coming
back
to
work
in
the
office,
I
don't
know
if
that's
the
employer's
withholding
properly,
so
the
employees
don't
have
to
request
refunds
and
I
will
add
that-
and
this
is
anecdotal.
But
last
week
was
our
state
tax
conference
in
in
Henderson
I.
D
H
D
Collections
over
all
are
up,
which
is
the
same
thing
we're
experiencing
in
in
Scott
County
and
we're
not
I
mean
there's
an
impact,
obviously
we're
seeing
it
in
our
in
our
employee
refunds
to
a
certain
extent,
but
we're
not
having
the
kind
of
terrible
impact
you're
seeing
in
Covington
and
Frankfurt
to
this
we
may
actually
be
benefiting
from
it
as
people
move
in
more
and
more
into
Georgetown,
especially
we're
capped
out
with
sewer
expansion
and
water
expansion.
We're
trying
to
expand
those.
D
So
we
can
do
more
development
and
a
couple
of
years
ago,
the
city
of
Georgetown
commissioned
to
study
to
look
at
if
they
might
possibly
switch
from
net
profit
to
gross
receipts,
that
that
did
not
happen.
But
one
of
the
interesting
things
in
the
analysis
was
because
one
of
the
reasons
we
have
long-range
budget
issues
is
because
60
percent
of
that
growth
of
people
moving
to
Georgetown,
they
don't
work
there.
They
work
someplace
else
now.
D
This
was
pre-covered
so
now
I'm
wondering
if
the
fact
that
60
of
those
people
live
in
Georgetown,
but
they
work
someplace
else.
Maybe
they
don't
work
someplace
else
now.
Maybe
work
is
at
home
two
or
three
or
five
days
a
week,
so
we
may
actually
be
benefiting
and
I
can
tell
you
I
mentioned
in
2022.
We
were
up
3.4
million
in
2023.
We
were
up
5.1
million,
that's
the
largest
single
year-over-year
increase
in
collections
in
the
history
of
the
revenue,
Commission.
A
J
I'm
Joe
Meyer
I'm,
the
mayor
of
Covington
and
I,
just
wish
I
had
the
problems
that
Georgetown
did
Covington's
situation
in
the
work
from
home
environment
is
is
very,
very
different
overnight.
Our
general
fund
Revenue
was
reduced
by
12
percent
because
of
the
work
from
home
environment
and
the
decision
by
a
major
employer
to
switch
from
the
former
way
he
had
been
withholding
taxes
to
a
a
a
new
way,
so
Dollar
Wise,
our
general
fund,
is,
should
be
about
60
61
62
million
dollars.
J
J
J
J
J
The
the
impact
of
of
this
Revenue
loss
spills
over
into
Economic
Development,
too
and
to
end
affects
our
continued
growth.
You
know
cities
are
responsible
for
the
quality
of
life
for
the
environment
that
makes
it
attractive
for
businesses
and
and
residents
to
locate
in
our
city.
So
if
we're
dirtier,
if
we're
less
safe,
if
we're
less
attractive,
our
economic
progress
will
slow
down,
if
not
reverse
and
and
it
gets
a
vicious
downward
cycle
and
from
experience
I'll
tell
you
Covington's
been
there,
we've
been
there
Senator
and
that
vicious
downwards
by
spiral
we
don't
like
it.
J
J
If
that
worker
shows
up
two
or
three
or
four
days
a
week,
it's
up
to
the
employee
to
record
the
proper
location
of
his
work
on
his
timesheet,
so
that
the
employer
can
then
then
withhold
the
the
problem.
Very
simply
is
a
lot
of
jurisdictions
like
everybody
who
lives
in
Ohio
and
everybody
who
lives
in
Indiana.
They
don't
have
an
occupational
license
fee.
J
Okay,
there
are
a
lot
of
jurisdictions
in
Kentucky
that
don't
have
a
lot
of
an
occupational
license
fee.
So
if
people
are
living
in
those
jurisdictions
and
they
can
pay
zero
or
they
can
pay
the
Covington
Kenton
County
tax,
how
motivated
are
they
to
record
the
location
on
their
timesheet
yeah?
It's
just
a
very
significant
reporting
and.
J
Another
issue,
and
one
of
y'all
raised
this
issue
before
how
many
work
at
home
employees
actually
get
an
occupational
license
fee
from
their
local
jurisdiction.
Okay,
as
a
city,
we
don't
know
if
people
are
working
at
home.
Okay,
are
they
complying
with
the
zoning
requirements?
You
know,
a
lot
of
cities
have
zoning
that
don't
allow
work
at
home
or
they
can
plan
with
zoning.
Are
they
getting
the
occupational
license
fee?
J
The
administrative
burden
associated
with
that
has
got
to
be
incredulous,
especially
considering
how
often
each
of
our
jurisdictions
changes
our
tax
policies.
How
do
they
keep
up
with
it
and
and
finally,
with
these
sorts
of
issues?
How
can
the
city
audit
for
compliance?
How
can
we
double
check
to
make
sure
that
we
are
getting
the
taxes
that
we're
entitled
to
to
to
under
law?
J
So
if,
in
our
world,
we
suggest
the
legislative
fix
to
specifically
base
the
locus
for
the
remission
of
the
occupational
licensee
to
the
city
in
which
the
business
is
located
and
then
do
what
they
do
in
Georgetown
put
the
onus
on
the
employees
to
apply
for
the
refund
okay?
That
is
the
way
it's
worked
in
this
state.
For
many
many
years,
I've
worked
in
one
city
and
lived
in
another
and
had
occupational
license
fee
issues.
J
We
suggest
that
that
home
jurisdiction
have
a
decision
tree,
something
like
this
first,
their
physical
location
right.
This
is
where
they're
located.
If
the
employer
has
multiple
locations,
then
then
base
the
tax
jurisdiction
on
the
primary
location
assignment.
So
you
know
if
the
Employers
in
two
or
three
different
cities
and
they've
got
employees
assigned
to
those
different
locations.
J
Let
them
withhold
according
to
the
locations
out
of
which
the
employees
assigned
and
if
it
is
truly
a
virtual
company,
then
the
primary
location
would
be
the
the
home
for
for
the
remote
worker
in
every
case,
under
law.
The
responsibility
for
collection
and
remission
of
tax
is
on
the
employer
and
not
the
employee
and
those
employees.
Occupational
licenses,
practices
and
decisions
should
be
subject
to
audit.
J
In
the
long
term,
this
is
a
short-term
fix,
but
you
know
this
came
overnight
to
us
literally
from
one
month
to
the
next.
Our
occupational
licensee
collected
for
the
general
fund
dropped
significantly.
No
warning,
maybe
we're
a
victim
of
our
own
success
to
a
certain
regard.
But
you
know
this
was
absolutely
unforeseeable
and
in
the
long
run
the
general
assembly
needs
to
come
to
grips
with
the
reality
of
the
need
to
diversify
Revenue
options
for
cities.
J
J
J
The
second
thing
is
that,
under
the
current
tax
structure,
cities
do
not
benefit
financially
from
The
increased
economic
activity
other
than
the
payroll
tax.
You
know
we're
right
on
the
the
border
with
Ohio,
we
have
a
lot
of
competition
with
Ohio.
We
have
a
lot
of
Economic
Development
interchanges.
The
incentive
structure
in
Ohio
is
so
different
from
the
incentive
structure
in
Kentucky
that,
quite
frankly,
we
are
typically
not
competitive.
You
know
they
have
sales
tax.
J
They
have
these
other
tax
resources
they
that
are
able
to
grow
as
their
General
economy
grows
that
they
can
offer
to
businesses
that,
quite
frankly,
we
cannot.
So
it
puts
us
into
a
they
always
ask
well
you're,
getting
all
these
new
businesses.
You've
got
these
new
restaurants.
You've
got
this
and
we
have
to
say
that's
fine,
but
our
city
does
not
earn
a
penny
from
any
of
that
increased
activity.
J
So
I
I'm,
not
here
in
a
position
to
advocate
for
any
specific
proposal
on
on
how
to
do
this.
I
just
want
to
point
out
that
this
is
a
very
real
problem
and
I
do
believe
that
you,
the
general
assembly,
should
put
itself
in
the
position
in
the
future
to
evaluate
and
look
at
how
we
can
Finance
local
governments
better
by
supporting
that
Constitutional
Amendment.
J
That
really
gives
you
all
the
authority
to
deal
with
this
I
know
that
Shelley
Hampton
is
here
and
talking
for
the
counties
counties
face
the
same
problems
that
we
do
on
on
financing
resources,
and
it's
becoming
very
problematic.
Examples
like
this
bring
it
home
in
a
way
that
we
hope
never
to
have
to
deal
with,
and
we
really
do
need
your
assistance
in
helping
us
get
over
this
hurdle.
H
J
K
J
The
property
tax
and
the
municipal
insurance
premium
tax,
the
property
tax,
is
limited
by
law.
We
can
take
a
increase
of
up
to
four
percent
above
the
compensating
rate
without
being
subject
to
a
referendum.
So
I
I
will
tell
you
that
the
the
city
of
Covington
has
had
a
750
million
dollar
increase
in
the
value
of
its
taxable
property.
In
the
past
two
years
we
went
from
2.3
to
over
3
billion
dollars.
J
If
we
are
not
able
to
take
advantage
of
that
growth.
We
we
rolled
our
tax
rate
back
to
the
lowest.
It's
been
in
the
city's
history.
In
1975
it
was,
it
was
75
or
80
cents.
It's
it's
27
cents.
Now,
okay,
the
second
source
of
Revenue,
is
the
municipal
insurance
premium
tax
and
we're
capped
out
at
that
we're
we're
at
12
or
15
percent.
We
we
dedicate
some
of
it
to
an
equipment
replacement
and
this
sort
of
thing
others
for
the
general
fund.
The
third
source
is
the
the
occupational
license
fee.
J
That's
it
that's
80
percent!
It's
80
percent
of
our
general
fund
Revenue,
so
expansion,
yeah
I,
don't
want
to
yeah
an
income
tax
is
better
than
an
occupational
licensee.
A
sales
tax
enables
us
to
to
deal
with
economic
growth.
There
are
other
Revenue
options
out
there
and
I'm,
not
picking
one
or
the
other
here,
I'm
just
describing
that
those
are
the
reality.
Cincinnati
has
an
income
tax,
not
an
occupational
licensee
tax.
They
have
sales
taxes
and
that's
the
environment
in
which
we
have
to
compete.
H
And
one
of
one
of
the
questions
too,
and
this
this
is
just
hearing
your
thoughts.
How
could
we,
as
the
legislature
feel
comfortable
that
the
local
governments
would
not
substantially
abuse
these
options?
If
you
were
given
options,
we
look
at
I
think
we
look
at
ourselves
as
kind
of
a
backstop
to
keep
taxes
low
for
our
communities.
We
know
that
local
governments
have
needs,
have
concerns
increases
that
are
needed
through
Labor,
and
you
know
all
of
all
the
things
that
we
hear
about.
H
J
My
first
answer
to
that
and
and
and
fairness
in
a
way
of
my
my
personal
background
and
I-
have
been
a
a
senator
I
have
been
a
representative.
I
was
a
member
of
the
general
assembly
for
15
years.
So
I
have
some
experience
in
your
world
and
now
I'm
on
on
the
local
government,
side
of
life
and
and
I
I'll
tell
you
that
people
know
who
the
mayor
is,
and
they
know
who
their
City
commissioners
are.
J
Protection
that
the
voters
have
and-
and
the
second
will
be,
the
structure
that
that
you
all
create
you're
going
to
put
guard
rails
on
on
whatever
can
be
done
so
one.
For
example,
you
did
we,
you
did
the
general
assembly
changed
the
law
to
allow
local
governments,
I,
think
to
impose
a
property
tax
increase
to
support
Street
movements
and
other
things
subject
to
a
referendum.
Take
it
to
the
people.
Let
them
vote
on.
H
J
J
J
K
Tell
you
do
you
know
if
the
cities
have
done
have
gone
through
or
even
I'm
sure
miss
Hampton
will
mention,
hopefully
not
to
put
on
a
spot,
but
if
she
can,
you
know,
comment
on
the
County's
perspective
as
well.
But
do
you
know?
Has
anybody
gone
through
this
analysis
and
look
at
that,
because
I
think
it's
very
important
for
us
to
go
through
this
process,
as
you
mentioned
that
you
know
we're
looking
at?
Hopefully
a
constitutional
change.
That's
coming
this
coming!
K
No,
it's
not
going
to
say
next
year,
but
we
need
to
take
a
step
further,
also
to
understand
what
the
financial
impact
would
be
for
the
counties
and
the
cities.
If
you
go
down
this
path,
so
we
can
be
transparent
to
the
tax
orders
or
taxpayers
in
terms
of
what's
what's
going
on
and
what
they're
what's
being
expected.
L
We
don't
we
don't
excuse
me
Shelley
Hampton,
Kentucky,
Association
of
counties.
We
do
not
have
analysis,
especially
an
analysis.
That's
not
current!
Certainly
the
the
idea
of
a
constitutional
amendment
for
a
local
option.
Sales
tax
is
many
many
years
experienced
and
so
another
issue
that
that
is
going
to
be
true
for
every
locality,
a
city
or
a
county
when
we
are
trying
to
do
that
kind
of
analysis
is
to
get
firm
numbers
on
that
because
Walmart
doesn't
say
we
collected
This
Much
from
Marshall
County
and
we
collected
This
Much
from
the
city
of
Owensboro.
L
They
just
say
here's
our
tax
that
we
owe
to
Kentucky,
and
so
we
can.
We
can
get
estimates
to
you
all
that
that
you
all
can
also
get
from
the
Department
of
Revenue,
so
that
makes
the
analysis
a
little
complicated
to
do,
but
we
can
certainly
update
that.
We
are
I.
Think
everybody
at
this
table
is
fully
in
support
of
that
Constitutional
Amendment,
as
we
have
been
for
almost
a
decade
now
so.
D
I
just
wanted
to
bolster
what
what
mayor
Meyer
had
said
in
that
it
can't
be
a
one-size-fits
all.
You
know
what
works
for
Georgetown
may
not
work
for
Covington
and
what
works
for
Covington
may
not
work
for
Corbin
or
Henderson.
So
I
think
what
we
need
is
a
a
more
expansive
as
as
mayor
Meyer
said,
choices
and
options,
and
the
local
leaders
will
decide
what
works
best
for
their
jurisdiction
based
on
their
needs.
As
mayor
Meyer
just
said,
Florence
retail,
Heaven
Covington
retail
day.
We.
M
A
couple
of
preferatory
remarks:
Mr
chair
first
of
all,
I'm
really
glad
you're
having
this
discussion
today,
because
this
is
definitely
needed
as
we
move
into
the
2024
session.
The
items
we're
talking
about
are
not
new,
but
but
they
they
are
certainly
critical
in
our
post-covet
world.
That's
my
first
Preparatory
comment.
Secondly,
mayor
Meyer,
I'm
glad
to
see
you
again,
I'm
glad
you
had
mentioned
that
that
you're,
a
former
member
of
a
general
assembly
and
a
colleague
of
us,
a
member
of
the
state
senate
as
well.
M
M
That's
just
not
sufficient
for
cities
going
forward
and
and
remind
me
your
name
again:
Mr
Hall,
Scott
Hall,
but
but
you're
saying
is
tall
that
we
need
to
look
Beyond,
just
a
sales
tax
and
look
at
other
sources
of
revenue
beyond
that,
and
what
I
want
to
hear
from
you
is.
What
are
you?
Are
you
advocating
that
we
maybe
take
a
look
at
a
payroll
tax
or
income
tax
or
or
what
what
other
sources
of
items
should
we
consider
other
than
a
local
option?
Sales
tax.
D
Well,
we're
constitutionally
prohibited
from
imposing
an
income
tax.
Only
the
state
has
that
that
privilege.
That's
why
we
have
an
occupational
license
tax
and
most
of
the
jurisdictions
that
have
occupational
tax.
They
they
have
payroll,
they
don't
all,
have
net
profit
or
gross
receipts
or
a
flat
fee,
but
they
almost
all
have
payroll
tax,
so
we
already
have
a
payroll
tax
in
terms
of
the
occupational
tax.
My
point
was
just
that
we're
live
limited
to
those
three.
There
are
other
more
consumption-based
taxes
that
that
may
benefit
some
cities
or
counties
may
not
benefit
others.
D
Well,
I
I'm,
just
a
tax
administrator,
is
as
far
as
I'm,
not
here
as
a
mayor
or
a
County
Judge
to
to
Advocate
one
way
or
the
other
I'm
I'm,
just
providing
the
data
of
the
reality
on
the
ground
in
terms
of
occupational
license
tax
as
it
currently
exists,
but
as
a
board
member
of
the
Kentucky
League
of
cities
representing
Cola,
we
have
long
as
as
Ms
Hampton
said,
advocated
for
the
Constitutional
amendment
to
provide
more
options.
What
those
options
are
would
be
open
to
discussion.
J
F
I
So
and
then
served
as
Secretary
of
Education
Workforce
Development,
yes,
sir
I'm
not
mistaken,
so
he's
got
a
little
bit
of
experience
in
these
things
and
it's
an
interesting
time,
as
he
said,
you
know,
covet
really
accelerated.
What
was
a
a
slow-moving,
Trend
and
then
covet
just
absolutely
threw
gasoline
on
fire
right
of
of
this
shift
and
I.
I
Think
a
lot
of
us
in
talking
to
our
employers
would
like
to
have
more
people
back
in
offices,
but
the
workforce,
with
the
unemployment
rate
being
so
low,
has
a
tremendous
amount
of
Leverage
to
say
that
they
just
don't
exactly
feel
like
coming
back
into
an
office
anymore,
and
so
this
is
something
that
we're
going
to
be
called
on
to
Grapple
with
and
I.
Don't
know
what
the
final
solution
is.
I
So
it's
certainly
something
that
will
require
probably
some
long-term
grappling
here,
because
it's
a
pretty
seismic
shift
and
we're
going
to
have
to
see
how
things
fall
out.
Covington
had
a
tremendously
acute
example
of
that
happened
with
a
very
large
employer
with
a
lot
of
high
paid
employees
who
went
through
that
covet
experience
and
and
made
the
tax
changes
that
are
that
are
allowed
to,
but
maybe
not
are
the
not
necessarily
the
best
public
policy.
I
A
L
Know
I
in
the
interest
of
time
and
not
repeating
most
of
what
has
already
been
said.
I
will
forego
what
I
my
formal
remarks.
I
can
submit
those
if
you
want
those,
but
we
don't.
We
don't
hear
a
lot
of
this
issue
from
our
members.
There
are
agreements
that
Counties
have
in
place
with
other
counties
that
allow
them
to
share
that
information
and
to
pay
each
other
I.
Think
Scott
did
yeoman's
job
of
what
you
wanted
to
hear
about
today
on
remote
work
and
the
impact
of
that.
L
As
a
matter
of
fact,
the
one
example
I
was
able
to
to
glean
and
share
with
you
all
Dan
Mosley,
the
judge
in
Harlan
County
saw
covet
as
an
opportunity.
So
there
are
some
positive
effects
of
remote
work
where
he
did
about
seven
months
of
advertising
in
about
six
High
population
cities
across
the
United
States,
with
beautiful
pictures
of
the
mountains
in
Eastern
Kentucky,
and
that
has
resulted.
L
I,
don't
know
about
you
all
I
have
friends
in
Boston
and
California
and
Florida,
who
would
love
to
have
our
views
and
our
our
cost
of
living,
so
so
for
Harlan,
County
and
I
assume
other
counties
like
him.
It's
actually
been
a
positive
for
them
to
see
an
increase.
It
can
come
with
some
issues,
housing
being
one
of
those
we
are
just
at
the
county
level,
starting
to
see
a
challenge
with
housing.
L
Certainly
the
Eastern
Kentucky
floods
and
the
Western
Kentucky
tornadoes
put
a
punctuation
mark
on
the
issue
of
housing,
especially
in
those
Eastern
Kentucky
counties.
We
just
had
a
meeting
with
nine
of
those
County
judges
yesterday
and
where
they
can
and
can
no
longer
rebuild
their
homes
and
their
lives
is
now
up
for
question
and
the
ability
to
do
that
is
going
to
be
a
challenge
not
only
for
those
communities
but
I
have
a
feeling
that'll
land
at
your
doorstop
as
well.
Eventually,
but
you
know
so,
remote
work
certainly
has
a
double-edged
sword.