2024-2025 Kentucky Local Government Premium Tax Updates to Forms and Documents

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COMMONWEALTH OF KENTUCKY

DEPARTMENT OF INSURANCE

FRANKFORT, KENTUCKY

Bulletin 2024-003

TO:

All Authorized Insurance Companies and Surplus Lines Brokers Subject

to Kentucky Local Government Premium Taxes

FROM:

Sharon P. Clark, Commissioner

RE:

2024-2025 Kentucky Local Government Premium Tax

Updates to Forms and Documents

DATE:

April 18, 2024

The following Bulletin is to advise the reader of the current position of the Kentucky Department of

Insurance (the “Department”) on the specified issue. The Bulletin is for informational purposes only and

is not legally binding on either the Department or the reader.

Please review the information in this Bulletin carefully, as it contains information regarding changes to

procedures for adjudicating Local Government Premium Tax (“LGPT”); updates and amendments to

various LGPT forms and documents regarding rates imposed by local governments on collected premium;

as well as the Tax Schedule, Tax Code Descriptions, and Listing of Payees and Addresses documents, in

accordance with KRS 91A.080.

I.

Local Government Premium Tax

KRS 91A.080 authorizes local governments to impose and collect license fees or taxes upon

insurance companies for the privilege of engaging in the business of insurance. The license fees or

taxes are based on “premium” as defined in KRS 304.14-030. A “local government” is defined by

KRS 91A.0802(2) as a “city, county, charter county, consolidated local government, urban-county

government, or unified local government.” Newly adopted or amended license fees or taxes become

effective July 1 of each year on a prospective basis only. KRS 91A.080(1) requires the Commissioner

of Insurance to notify each insurance company engaged in the business of insurance in the

Commonwealth of the license fees or taxes no less than 85 days prior to the effective date.

Accordingly, attached are the updated 2024-2025 Kentucky Local Government Premium Tax

Schedule and the 2024-2025 Listing of Payees and Addresses.

rospective basis only. KRS 91A.080(1) requires the Commissioner

of Insurance to notify each insurance company engaged in the business of insurance in the

Commonwealth of the license fees or taxes no less than 85 days prior to the effective date.

Accordingly, attached are the updated 2024-2025 Kentucky Local Government Premium Tax

Schedule and the 2024-2025 Listing of Payees and Addresses.

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Local governments that have adopted or amended their LGPT rates, payees, and addresses since the

publication of Bulletin 2023-002 are indicated with an asterisk (*) on the 2024-2025 Local

Government Premium Tax Schedule. Please also note changes in Tax Codes on the Local

Government Premium Tax Code Descriptions document.

Surplus lines brokers are subject to the payment of LGPT pursuant to KRS 304.10-180(3).

Consequently, surplus lines brokers and insurance companies are obligated to comply with the

provisions of KRS 91A.080. Insurance companies and surplus lines brokers must adopt procedures to

conform to the 2024-2025 Local Government Premium Tax Schedule by July 1, 2024. The 2024-2025

Local Government Premium Tax Schedule applies only to premiums collected July 1, 2024, through

June 30, 2025.

II.

Determination of LGPT Liability

To assist insurance companies and surplus lines brokers in determining the location of an insurance risk,

the Department has published the LGPT Risk Location Chart, located on the Department’s website at

http://insurance.ky.gov/ppc/Documents/LGPTRiskLocationChart070212.pdf. Pursuant to KRS 91A.080,

taxes are imposed on insurance risks located within the corporate limits of the local government. An

insurance risk may not necessarily be located at the mailing address of the insured. It is imperative that

the insurance company/surplus lines broker identify the specific county and/or city, as well as physical

address/actual risk location, in order to properly assess the LGPT.

ZIP codes shall not be used to determine LGPT

risks located within the corporate limits of the local government. An

insurance risk may not necessarily be located at the mailing address of the insured. It is imperative that

the insurance company/surplus lines broker identify the specific county and/or city, as well as physical

address/actual risk location, in order to properly assess the LGPT.

ZIP codes shall not be used to determine LGPT.

Pursuant to KRS 91A.0806(6), to assist in identifying the location of an insurance risk, an insurance

company/surplus lines broker shall use a Verified Risk Location system or program during the calendar

year if the total policies issued and renewed by the insurance company/surplus lines broker in Kentucky

in the preceding calendar year is more than two thousand (2,000). An insurance company/surplus lines

broker may avoid penalties associated with the nonpayment of LGPT, provided the insurance

company/surplus lines broker utilizes a Verified Risk Location system and performs due diligence in the

location of insurance risks in accordance with KRS 91A.0806(4).

The insurance company/surplus lines broker must use the LGPT rate effective on the first day of the

policy term. When an insurance company/surplus lines broker collects a premium as a result of a

change in the policy during the policy term, the LGPT rate used shall be the rate in effect on the

effective date of the policy change. The LGPT rates are to be charged per policy.

III.

Disclosure of Local Government Premium Tax

In accordance with KRS 91A.0810 and 806 KAR 2:092, if the LGPT is included in the premium charged

to the policyholder, the insurance company/surplus lines broker shall disclose the amount of the LGPT

charged for the term and the name of the taxing jurisdiction to which the LGPT is due. For newly issued

policies, the disclosure shall be included on the policy, the declarations page(s), or the initial billing

instrument

A.0810 and 806 KAR 2:092, if the LGPT is included in the premium charged

to the policyholder, the insurance company/surplus lines broker shall disclose the amount of the LGPT

charged for the term and the name of the taxing jurisdiction to which the LGPT is due. For newly issued

policies, the disclosure shall be included on the policy, the declarations page(s), or the initial billing

instrument. For renewed or newly endorsed policies, the disclosure shall be included on the renewal

certificate or the billing instrument for each period for which premium or additional premium is charged

to the policyholder. Insurance companies/surplus lines brokers should refer to 806 KAR 2:092 for a

complete list of instructions regarding the contents of the disclosure.

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Other disclosure provisions include:

(a) Disclosure of LGPT shall not be required if the insurance company does not charge the LGPT to

the policyholder;

(b) If LGPT is owed to multiple taxing jurisdictions, the disclosure shall list separately each taxing

jurisdiction to which LGPT is owed;

(c) If a credit of a city LGPT is applied to a county LGPT pursuant to KRS 91A.080(12), and the

result is that no LGPT is owed to the county, the disclosure is not required to include the county

in the itemization of taxing jurisdictions required in 806 KAR 2:092 Section 3; and

(d) If a collection fee is included in the amount charged to the policyholder, the disclosure shall state

that the amount includes the LGPT and a collection fee.

IV.

Special Instructions Related to Surplus Lines Business

Pursuant to KRS 304.10-180(3), each surplus lines broker is required to pay the LGPT in accordance

with KRS 91A.080.

As outlined in Section XV of this Bulletin, separate quarterly tax returns shall be submitted to the

applicable local government by the surplus lines broker using Form LGT-141

t includes the LGPT and a collection fee.

IV.

Special Instructions Related to Surplus Lines Business

Pursuant to KRS 304.10-180(3), each surplus lines broker is required to pay the LGPT in accordance

with KRS 91A.080.

As outlined in Section XV of this Bulletin, separate quarterly tax returns shall be submitted to the

applicable local government by the surplus lines broker using Form LGT-141. Each return submitted

to the local government shall include a listing of the insurance companies that supplied the coverage

for which the premiums and LGPT are being reported. This information shall be listed in the

designated section of Form LGT-141. Please note that surplus lines brokers are not required to submit

a separate Form LGT-141 to each local government for every insurance company through which

insurance business was exported. However, it is important to note that the Department requires a

breakdown of premium and LGPT by company and municipality when reporting the annual

reconciliation.

In accordance with Section XVII of this Bulletin, annual reconciliation reports shall be filed with the

Department, as well as with the applicable local government, by the surplus lines broker. Each

return/Form LGT-141 submitted to local governments shall include a listing of the insurance

companies that supplied the coverage for which the premiums and LGPT are being reported. This

information shall be listed in SECTION III of Form LGT-140. Please note that surplus lines brokers

are not required to submit a separate Form LGT-140 to each local government for every insurance

company through which insurance business was exported.

V.

Exemptions to LGPT Liability (see KRS 91A.080(10) through (14))

No license fee or LGPT shall apply to premiums collected on the following:

•

Policies of group health insurance provided for state employees under KRS 18A.225;

•

Health insurance policies issued to individuals;

•

Workers’ compensation insurance;

•

Annuities;

•

Federal flood insurance;

insurance business was exported.

V.

Exemptions to LGPT Liability (see KRS 91A.080(10) through (14))

No license fee or LGPT shall apply to premiums collected on the following:

•

Policies of group health insurance provided for state employees under KRS 18A.225;

•

Health insurance policies issued to individuals;

•

Workers’ compensation insurance;

•

Annuities;

•

Federal flood insurance;

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•

Municipal bonds, leases or other debt instruments issued by or on behalf of the local

government unless the bonds, leases, or other debt instruments are issued for profit or on

behalf of for-profit or private organizations;

•

Policies for high deductible health plans as defined in 26 U.S.C. sec. 223(c)(2), commonly

referred to as health savings accounts;

•

Policies of insurance or reinsurance by the Federal Crop Insurance Corporation as defined in

7 C.F.R. sec. 400.352(b)(2);

•

Policies insuring or naming the state or one of its agencies or political subdivisions as an

insured and surety bonds where the state or one of its agencies or political subdivisions is the

obligee. For the purposes of LGPT payments, public school districts are considered agencies

of the state, and policies insuring public school districts, as well as bonds with public school

districts named as the obligee are exempt from LGPT;

•

Premiums paid to an insurance company or surplus lines broker by nonprofit self-insurance

groups whose membership consists of cities, counties, charter county governments, urban

county governments, consolidated local governments, unified local governments, school

districts, or any other political subdivisions of the Commonwealth; or

•

Policies issued to public service companies that pay ad valorem taxes

id to an insurance company or surplus lines broker by nonprofit self-insurance

groups whose membership consists of cities, counties, charter county governments, urban

county governments, consolidated local governments, unified local governments, school

districts, or any other political subdivisions of the Commonwealth; or

•

Policies issued to public service companies that pay ad valorem taxes.

No license fee or LGPT shall apply to policies issued by:

•

Entities issued a certificate of authority to do business in Kentucky only as a health

maintenance organization (HMO) pursuant to KRS 304.38-060;

•

Entities issued a certificate of authority to do business in Kentucky as a captive insurer

pursuant to KRS 304.49-010;

•

Domestic life insurance companies electing to be taxed under the provisions of KRS 136.320

— Capital and Surplus Tax; or

•

Fraternal benefit societies pursuant to KRS 304.29-241.

Additional exemptions may apply pursuant to the ordinance enacted by the local government. Where

applicable, please refer to the Tax Code for each local government identified on the attached 2024-

2025 Local Government Premium Tax Schedule, and as denoted in the 2024-2025 Tax Code

Descriptions document, for additional information.

Unless otherwise excluded by local government ordinance, a city is not exempt from the payment of

county LGPT.

VI.

Indivisible Premium

KRS 91A.080(8) requires a breakdown of all collections by category of insurance listed in the statute.

Therefore, the appropriate premium must be allocated to the various lines of business before the

applicable LGPT is calculated. For indivisible premiums, a weight of two-thirds of the premium must

be given to the fire provision and one-third of the premium to the property and casualty provisions

before determining the LGPT.

wn of all collections by category of insurance listed in the statute.

Therefore, the appropriate premium must be allocated to the various lines of business before the

applicable LGPT is calculated. For indivisible premiums, a weight of two-thirds of the premium must

be given to the fire provision and one-third of the premium to the property and casualty provisions

before determining the LGPT.

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VII.

LGPT on Life Insurance

The LGPT on life insurance shall be based on the first year’s premiums and applied to the amount

actually collected within the first year.

VIII. Minimum Tax

In some instances, a local government will enact an LGPT percentage, as well as a minimum tax

amount. In these instances, the policyholder may have to pay either the LGPT amount calculated on

the percentage rate, or the minimum tax amount established by the taxing jurisdiction on applicable

lines of business; whichever is greater. The minimum tax is based upon the policy term and applicable

only to new and renewal business on lines of business on which LGPT is imposed, unless otherwise

stipulated in the local government’s ordinance denoted in the 2024-2025 Tax Code Descriptions

document. Minimum tax is collected per policy and paid to the applicable taxing jurisdiction on a

quarterly basis using Form LGT-141.

IX.

Flat Fees

Flat fees shall be paid quarterly using Form LGT-141 per insurance company and are not chargeable

to the policyholder.

X.

Collection Fees

Pursuant to KRS 91A.080(4) and 806 KAR 2:092, a reasonable collection fee may be charged and

retained by the insurance company or its agent. The collection fee shall not be more than fifteen

percent (15%) of the LGPT collected and remitted to the local government, or two percent (2%) of

the taxable premium, whichever is less. This fee is in addition to the LGPT payable

r.

X.

Collection Fees

Pursuant to KRS 91A.080(4) and 806 KAR 2:092, a reasonable collection fee may be charged and

retained by the insurance company or its agent. The collection fee shall not be more than fifteen

percent (15%) of the LGPT collected and remitted to the local government, or two percent (2%) of

the taxable premium, whichever is less. This fee is in addition to the LGPT payable.

If a refund or credit of a LGPT is received by an insurance company/surplus lines broker that passed the

LGPT on to the policyholder, and the amount refunded or credited is not owed to another local

government, the insurance company/surplus lines broker is required to pay to the policyholder the full

amount of the refund or credit, including any collection fee that had been retained. In accordance with 806

KAR 2:150, Section 2(5), a collection fee refunded shall be returned to the policyholder on a pro rata basis

in the same manner that the refund of the LGPT is made.

XI.

Appeals for LGPT Refunds, Credits, or Assessments

KRS 91A.0804 provides a sole and exclusive method for the filing of amended returns and requests

or assessments by an insurance company/surplus lines broker, local government, or policyholder for

nonpayment, underpayment, or overpayment of any license fee or LGPT imposed pursuant to KRS

91A.080. The procedures outlined in KRS 91A.0804, which were amended effective July 15, 2018,

must be followed to properly request a refund or assessment related to nonpayment, underpayment

or overpayment of LGPT.

ments by an insurance company/surplus lines broker, local government, or policyholder for

nonpayment, underpayment, or overpayment of any license fee or LGPT imposed pursuant to KRS

91A.080. The procedures outlined in KRS 91A.0804, which were amended effective July 15, 2018,

must be followed to properly request a refund or assessment related to nonpayment, underpayment

or overpayment of LGPT.

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All amended returns, requests for refunds or credits, and assessments shall be made within two years

of the due date of the annual reconciliation (March 31) for the tax period during which the error was

made. However, in the case of fraudulent failure to file a return or the filing of a fraudulent return,

the underpayment may be assessed at any time.

Please note: If a quarterly report/return is amended for a previous tax year, the annual reconciliation

must also be amended.

XII.

Unearned Premiums

In accordance with KRS 91A.080(3), when premiums are returned to policyholders, as in the instance of

a policy cancellation, the license fee or LGPT shall be returned by the insurance company/surplus lines

broker to the policyholder pro rata on the unexpired amount of the premium. The license fee or LGPT

shall be returned at the same LGPT rate at which it was collected and shall be taken as a credit by the

insurance company/surplus lines broker on its next quarterly report to the local government. Returned

premiums shall be reported on the annual reconciliation Form LGT-140. If the LGPT rate of the returned

premium is different from the LGPT rate of the quarter in which it was returned, the returned premiums

and the rate at which they were returned must be listed as separate line items on the amended Form LGT-

140.

XIII. Credit for City LGPT Against County LGPT

Tax Code “A”

KRS 91A.080(12) and 806 KAR 2:095 requires insurance companies to credit city license fees or

LGPT against the county license fees or LGPT imposed for the same license fees or LGPT imposed

by the county

the returned premiums

and the rate at which they were returned must be listed as separate line items on the amended Form LGT-

140.

XIII. Credit for City LGPT Against County LGPT

Tax Code “A”

KRS 91A.080(12) and 806 KAR 2:095 requires insurance companies to credit city license fees or

LGPT against the county license fees or LGPT imposed for the same license fees or LGPT imposed

by the county. This credit only applies if the county ordinance was enacted on or after July 13, 1990.

A credit of the city license fees or LGPT against the county license fees or LGPT must be taken if all

of the following are true:

•

The risk is located within the city limits;

•

The county in which the city is located also imposes an LGPT;

•

The county issued its Ordinance on or after July 13, 1990; and

•

The county license fee or LGPT for the applicable line of business (life, health, casualty, etc.)

is higher than the city license fee or LGPT.

If a credit is required, the insurance company must pay the license fee or LGPT due to the city and

pay the balance due to the county.

For quarterly reporting purposes, city LGPT credits against county LGPT should be submitted

to the county using Form LGT-142, along with Form LGT-141 to both the county and the city.

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For July 1, 2024, through June 30, 2025, Tax Code A applies to these cities/counties:

Hopkins County

•

City of Dawson Springs (Life Only)

•

City of Saint Charles (Life Only)

•

City of White Plains (Life Only)

Meade County

•

City of Ekron (Except Health & Life)

Pulaski County

•

City of Science Hill (Except Health)

Menifee County

•

City of Frenchburg (Except Health & Life)

Trimble County

•

City of Milton (Except Health)

Henderson County

•

City of Robards

Floyd County

•

City of Wheelwright (Health Only)

•

City of Prestonsburg (Life Only)

Knott County

•

City of Hindman (Except Health & Life)

Powell County

•

Clay City (Life Only)

XIV

ski County

•

City of Science Hill (Except Health)

Menifee County

•

City of Frenchburg (Except Health & Life)

Trimble County

•

City of Milton (Except Health)

Henderson County

•

City of Robards

Floyd County

•

City of Wheelwright (Health Only)

•

City of Prestonsburg (Life Only)

Knott County

•

City of Hindman (Except Health & Life)

Powell County

•

Clay City (Life Only)

XIV. “Grandfathered” County Taxes

Tax Code “B”

Counties in which LGPT was levied prior to July 13, 1990 are considered to have a

“grandfathered” status. In these areas, LGPT applies to both the incorporated (city) and

unincorporated (county) areas.

If the insured risk is located within the incorporated city boundary, both the city and the county

are owed their respective LGPT amounts, and no credit may be taken. If the risk is located only in

the county, then only county LGPT is owed to the county and no credit is applicable.

LGPT collected within these cities must also be reported quarterly, and separate LGPT

returns must be submitted to the respective counties using form LGT-141.

For July 1, 2024 through June 30, 2025 Tax Code B applies to these cities/counties:

Anderson County

Fulton County

Washington County

•

City of Lawrenceburg

•

City of Hickman

•

City of Springfield

•

City of Fulton

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XV. Quarterly Payment of LGPT

In accordance with KRS 91A.080(2) and 806 KAR 2:095, license fees or LGPT are due to the applicable

local government thirty (30) days after the end of each calendar quarter. Each insurance

company/surplus lines broker shall file separately using Form LGT-141 or a substantially similar form.

Please do not send copies of Form LGT-141 to the Department, as they are not required to be filed with

the Department. However, pursuant to 806 KAR 2:070 and KRS 304.10-160, these Forms must be

retained for a minimum period of five years

after the end of each calendar quarter. Each insurance

company/surplus lines broker shall file separately using Form LGT-141 or a substantially similar form.

Please do not send copies of Form LGT-141 to the Department, as they are not required to be filed with

the Department. However, pursuant to 806 KAR 2:070 and KRS 304.10-160, these Forms must be

retained for a minimum period of five years. For more specific information regarding the filing of

quarterly tax returns, please refer to the instructions for filing on Form LGT-141.

Quarterly filings should be submitted to the taxing jurisdiction on Form LGT-141 or a

substantially similar form.

XVI. Penalties

Pursuant to KRS 91A.080(9), any license fee or LGPT not paid on or before the due date shall bear

interest from the date due until paid. The Department of Revenue has set the interest rate on unpaid

or underpaid LGPT for 2024 at eleven percent (11%). Any interest due is payable to the applicable

local government. In addition, the local government may assess a ten percent (10%) penalty on a

license fee or LGPT not paid within thirty (30) days after the due date.

If, after an audit requested by a local government, the Department finds that an insurance

company/surplus lines broker has willfully engaged in a pattern of business conduct that fails to

properly collect and remit the fee or LGPT imposed by a local government pursuant to the authority

granted by KRS 91A.080(7), the Department may assess the responsible insurance company/surplus

lines broker a penalty fee.

The penalty fee may be no greater than ten percent (10%) of the additional license fees or LGPT

determined to be owed to the local government.

The penalty fee shall be paid to the local government owed the license fee or LGPT, less any

administrative costs of the Department in enforcing KRS 91A.080(7). Any insurance

company/surplus lines broker held responsible for a penalty fee may request a hearing with the

Department

eater than ten percent (10%) of the additional license fees or LGPT

determined to be owed to the local government.

The penalty fee shall be paid to the local government owed the license fee or LGPT, less any

administrative costs of the Department in enforcing KRS 91A.080(7). Any insurance

company/surplus lines broker held responsible for a penalty fee may request a hearing with the

Department. The hearing will be conducted pursuant to KRS 304.2-310 through 304.2-370,

regarding the finding of a willful violation and the subsequent penalty fee.

In accordance with KRS 91A.0806(5), upon the presentation of proof that an insurance company

has complied with the provisions of KRS 91A.0806(4) by performing due diligence in the location

of risks and employing a verified risk location system or an alternative risk location method

authorized by KRS 91A.0806(3), the insurance company:

(a)

Shall not be subject to penalties for failure to comply with KRS 91A.080 that may

otherwise be imposed pursuant to KRS Chapter 304 or KRS 91A.080(7) for failure of a risk

location system or program to properly locate risks;

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(b)

Shall be held harmless from any liability including, but not limited to, liability for

penalties, except for the LGPT that is due and interest on the LGPT that an insurance company

has failed to timely remit, that would otherwise be due solely as a result of a failure to properly

collect and remit the LGPT or fee levied pursuant to KRS 91A.080 because of failure of a risk

location system or program to properly locate risks; and

ility including, but not limited to, liability for

penalties, except for the LGPT that is due and interest on the LGPT that an insurance company

has failed to timely remit, that would otherwise be due solely as a result of a failure to properly

collect and remit the LGPT or fee levied pursuant to KRS 91A.080 because of failure of a risk

location system or program to properly locate risks; and

(c)

Shall not be subject to penalties under KRS 91A.0804(3)(c).

XVII. Annual Reconciliation

In accordance with KRS 91A.080(8) and 806 KAR 2:095, each insurance company/surplus lines

broker shall, on or before March 31 of each year, file the Local Government Premium Tax Annual

Reconciliation Report to the applicable local government. Form LGT-140 must be submitted by

paper copy to the local government.

If an insurance company/surplus lines broker has not collected premiums for which LGPT applies,

the insurance company/surplus lines broker shall electronically file an annual reconciliation with

the Department indicating the reason that no LGPT was due.

A filing fee of $5.00 per insurance company/surplus lines broker shall be submitted with the annual

reconciliation filing with the electronic filing. The failure to file the annual reconciliation and remit

the $5.00 filing fee constitutes a violation of 806 KAR 2:095 and could result in administrative

action including, but not limited to a civil penalty of up to $10,000.00 for companies or $1,000.00

for surplus lines brokers, and/or suspension or revocation of all licenses or certificates of authority

held pursuant to KRS 304.3-200; KRS 304.10-130; and KRS 304.99-020.

A. Mandatory Electronic Annual Reconciliation Filing Requirements

The Local Government Premium Tax Annual Reconciliation report shall be submitted to

the Department in an electronic format. The Department no longer accepts paper copy

annual reconciliation reports. Electronic filing for both the online LGT-140 form and

FTP are now filed through the eService Portal.

B

130; and KRS 304.99-020.

A. Mandatory Electronic Annual Reconciliation Filing Requirements

The Local Government Premium Tax Annual Reconciliation report shall be submitted to

the Department in an electronic format. The Department no longer accepts paper copy

annual reconciliation reports. Electronic filing for both the online LGT-140 form and

FTP are now filed through the eService Portal.

B. Electronic Filing LGT-140 Form and FTP eService Portal

1. Surplus lines brokers

Access to electronically submit the annual reconciliation pursuant to KRS 91A.080 is

automatically included with existing eService accounts for surplus lines users with

“Individual Access” account types. If a new Kentucky Online Gateway (KOG) account is

required,

you

may

create

one

at

the

following

link:

https://insurance.ky.gov/doieservices/UserRole.aspx

2. Insurance Companies

Insurance companies will need to establish an eService account for the company by

choosing the “Insurer: Annual Reconciliation” account type, in eService. If a new

Kentucky Online Gateway (KOG) account is required, you may create one at the

following link: https://insurance.ky.gov/doieservices/UserRole.aspx

Page 10 of 11

3. eService Filing Options

a. LGT-140 Form: Select “Submit Data using Form”

b. FTP upload: Select the “Upload Data from file option”. A sample text filing

is no longer required. You will receive an error message if the delimited text

is not uploaded correctly in eService. The delimited text samples may be found

under Annual Reconciliation Electronic Submission at the following link:

https://insurance.ky.gov/ppc/new_docs.aspx?cat=196

C. Local Governments eService Portal

Local governments that wish to view annual reconciliation data and other LGPT summary

reports online may do so through the eService portal. Official personnel from the local

government must first establish an account in eService by emailing a request to:

DOI.MunicipalTaxes@ky.gov

n at the following link:

https://insurance.ky.gov/ppc/new_docs.aspx?cat=196

C. Local Governments eService Portal

Local governments that wish to view annual reconciliation data and other LGPT summary

reports online may do so through the eService portal. Official personnel from the local

government must first establish an account in eService by emailing a request to:

DOI.MunicipalTaxes@ky.gov. Please include name, official title, and name of local

government, phone number, and address of the local government.

D. Filing the Annual Reconciliation with Local Governments

The annual reconciliation shall be submitted electronically to the Department. However,

insurance companies/surplus lines brokers shall continue to send paper copies of their

annual reconciliation reports using Form LGT-140 to local governments. Filing

electronically with the Department does not constitute compliance with the filing

requirements for local governments. For more specific information regarding the filing of

the annual reconciliation report, please refer to the instructions for filing Form LGT-140.

XVIII. Questions

Questions should be directed to the Local Government Premium Tax Unit.

•

Email: DOI.MunicipalTaxes@ky.gov

•

Phone: 502-564-1649

XIX. 2024-2025 Additional Notification

A. City of Vicco:

As of March 1, 2024 the City of Vicco was dissolved. For further information

and guidance please reference Bulletin 2024-01 at the following link:

https://insurance.ky.gov/PPC/Documents/Bulletin2024-01.pdf

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XX. 2024-2025 Forms & Documents

1. 2024-2025 Local Government Premium Tax Schedule

2. 2024-2025 Local Government Premium Tax Code Descriptions

3. 2024-2025 Local Government Premium Tax Listing of Payees and Addresses

4. Form LGT-140, Annual Reconciliation

5. Form LGT-141, Quarterly Return & Instructions

6. Form LGT-142, City Credits Against County Taxes & Instructions

Sharon P. Clark, Commissioner

Kentucky Department of Insurance

.