Kentucky Code § KRS 65.6855

Application of assessments -- Employer's duties
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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 t he 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.

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