Welcome to the KOLA Website

The association is dedicated to the needs, issues, and challenges pertaining to occupational license tax in Kentucky. Whether enacted by a city, county, or school board; whether assessed on payroll, net profit, or gross receipts; KOLA is a resource for the occupational license professional in Kentucky.

KOLA goals:

• Furnish education to members on occupational license tax in Kentucky.
• Provide opportunity to network with other tax administrators in Kentucky.
• Increase the understanding of elected officials of occupational license tax.
• Promote cooperation between local tax administrators and elected officials, the Kentucky Revenue Cabinet, and the Internal Revenue Service.