Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 92.300.Exemptions from city taxation in urban-county government and city of home rule class; regulation of ministers

1. “Data center” means a structure or portion of a structure that is predominantly used to house and continuously operate computer servers and associated telecommunications, electronic data processing or storage, or other similar components;

2. “Overall tier rating” means the overall tier rating of a data center according to the TIA-942 Telecommunications Infrastructure Standard for Data Centers established by the Telecommunications Industry Association and published in April 2005, exclusive of any amendments made subsequent to that date; and

3. “Qualified data center” means a data center having an overall tier rating of three (3) or four (4) on the assessment date of a given taxable year, as established by the owner thereof.

1. Any bank, trust company, combined bank and trust company, or trust, banking and title insurance company organized and doing business in this state;

2. Any savings and loan association whether state or federally chartered;

3. The provision of multichannel video programming services or communications services as defined in KRS 136.602. It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS 136.602 that were taxed under KRS 136.120 prior to January 1, 2006. If only a portion of an entity's business is providing multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services; or

4. A disaster relief business as defined in KRS 141.010 for work performed during a disaster response period as defined in KRS 141.010.

1. By members of the Kentucky National Guard for active duty training, unit training assemblies and annual field training;

2. By precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections; or

3. By a disaster response employee as defined in KRS 141.010 for work performed during a disaster response period as defined in KRS 141.010.