Last Action | to Rules (H) |
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Title | AN ACT relating to occupational taxes. |
Bill Documents |
Bill
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Bill Request Number | 2294 |
Sponsor | J. Glenn |
Summary of Original Version | Amend KRS 67.750 to update the reference to the Internal Revenue Code to the code in effect on December 31, 2007, for occupational licenses. |
Index Headings of Original Version |
Licensing - Occupational taxes, update Internal Revenue Code reference Occupations and Professions - Occupational taxes, update Internal Revenue Code reference Small Business - Occupational taxes, update Internal Revenue Code reference Taxation - Occupational taxes, update Internal Revenue Code reference |
Proposed Amendments |
House Floor Amendment 1 Senate Committee Substitute 1 Senate Committee Amendment 1 Senate Committee Amendment 2 |
Votes | Vote History |
02/28/08 |
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02/29/08 |
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03/07/08 |
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03/11/08 |
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03/12/08 |
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03/14/08 |
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03/17/08 |
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03/26/08 |
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03/27/08 |
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03/28/08 |
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04/15/08 |
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Amendment | House Floor Amendment 1 |
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Sponsor | J. Glenn |
Summary | Amend the reference to the Internal Revenue Code in KRS 67.750 to reference the code in effect on December 31, 2006, as amended. |
Index Headings |
Licensing - Occupational taxes, update Internal Revenue Code reference Occupations and Professions - Occupational taxes, update Internal Revenue Code reference Small Business - Occupational taxes, update Internal Revenue Code reference Taxation - Occupational taxes, update Internal Revenue Code reference |
Amendment | Senate Committee Substitute 1 |
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Summary | Make Internal Revenue Code reference date effective for December 31, 2007; amend definition of compensation to make inclusion of fringe benefits and retirement contributions optional rather than mandatory. |
Index Headings |
Licensing - Occupational taxes, update Internal Revenue Code reference Occupations and Professions - Occupational taxes, update Internal Revenue Code reference Small Business - Occupational taxes, update Internal Revenue Code reference Taxation - Occupational taxes, update Internal Revenue Code reference |
Amendment | Senate Committee Amendment 1 |
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Sponsor | G. Tapp |
Summary | Make permissive rather than mandatory the inclusion of retirement contributions and other fringe benefits in the occupational tax base. |
Index Headings |
Licensing - Occupational taxes, update Internal Revenue Code reference Occupations and Professions - Occupational taxes, update Internal Revenue Code reference Small Business - Occupational taxes, update Internal Revenue Code reference Taxation - Occupational taxes, update Internal Revenue Code reference |
Amendment | Senate Committee Amendment 2 |
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Sponsor | R. Stivers II |
Summary | Retain original provisions, amend KRS 93.200 to prohibit cities from levying the occupational tax against persons who receive income for advocating on behalf of clients with governmental officials or employees unless the person received compensation for performing such services within the city for more than 90 days, or the person has a fixed place of business within the city. |
Index Headings |
Licensing - Occupational taxes, update Internal Revenue Code reference Occupations and Professions - Occupational taxes, update Internal Revenue Code reference Small Business - Occupational taxes, update Internal Revenue Code reference Taxation - Occupational taxes, update Internal Revenue Code reference |
Last updated: 8/28/2019 8:09 AM (EDT)