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SB 163/LM (BR 1035) - D. Adams
AN ACT relating to cities and counties.
Amend KRS 68.197 to remove the right to reduce a county license fee by a city license fee; require agreement between the county and the city before the county license fee can be reduced; amend KRS 91A.080 to remove the reduction of county insurance taxes or fees by payment of a similar tax or fee to a city within the county; EFFECTIVE JANUARY 1, 2001, AND JULY 1, 2001.
SB 163 - AMENDMENTS
SFA (1, E. Scorsone) - Retain the provisions of the existing bill in their entirety and add new Sections 3 through 23 to create an urban taxicab and urban limousine permit that apply in a county containing a city of the first class or an urban-county government; provide for most regulation of taxicabs and limousines operating under an urban certificate to be done by local government rather than by the state Transportation Cabinet; require all taxicabs and limousines operating under an urban permit to undergo an annual safety inspection; establish penalties for any person who willfully and intentionally files a fraudulent safety inspection record on a taxicab or limousine licensed to operate in a county containing a city of the first class or urban-county government; provide for taxicabs and limousines operating under an urban permit to have countywide operating authority; amend various sections of KRS Chapter 281 to conform; renumber Section 3 as Section 24 and renumber Section 4 as Section 25.
SFA (2, D. Adams) - Retain original provisions of bill, restore deleted language of subsection (12), add new subsection (13) which removes the offset for city insurance premiums tax for county taxes levied after the effect date of the Act.
SFA (3/P, D. Williams) - Remove former provisions of bill and Amend KRS 68.197 to provide that fiscal courts impose license fees by ordinance rather than by order or resolution, and provide that on the effective date of this Act, that city license fees not credited against county license fees as of January 1, 2000 not be credited against county license fees, but not apply the exception to county license fees enacted for the first time or increased on or after January 1, 1000, and provide that this provision shall expire July 15, 2002 unless extended by the General Assembly, and provide that a county that enacted a license fee under 67.083 not be required to reduce that fee if population exceeds 30,000; Amend KRS 91A.080 to provide that if a local government that imposed and collected a license fee under the provisions of this section before July 1, 2000, then insurance companies subject to that tax cannot credit against the county license fee or tax that portion of a city license fee that becomes effective for the first time on or after July 1, 2000, or is increased effective on or after July 1, 2000, and provide that these provisions expire on June 30, 2002 unless extended by the General Assembly; establish legislative findings for the formation of the Advisory Committee on City and County Relations; establish membership; specify that the committee report to LRC by August 1, 2001; provide LRC authority to reassign issues to interim joint committee or subcommittee and designate a completion date.
SFA (4/P, D. Williams) - Remove former provisions of bill and Amend KRS 68.197 to provide that fiscal courts impose license fees by ordinance rather than by order or resolution, and provide that on the effective date of this Act, that city license fees not credited against county license fees as of January 1, 2000 not be credited against county license fees, but not apply the exception to county license fees enacted for the first time or increased on or after January 1, 1000, and provide that this provision shall expire July 15, 2002 unless extended by the General Assembly, and provide that a county that enacted a license fee under 67.083 not be required to reduce that fee if population exceeds 30,000; Amend KRS 91A.080 to provide that if a local government that imposed and collected a license fee under the provisions of this section before July 1, 2000, then insurance companies subject to that tax cannot credit against the county license fee or tax that portion of a city license fee that becomes effective for the first time on or after July 1, 2000, or is increased effective on or after July 1, 2000, and provide that these provisions expire on June 30, 2002 unless extended by the General Assembly; establish legislative findings for the formation of the Advisory Committee on City and County Relations; establish membership; specify that the committee report to LRC by August 1, 2001; provide LRC authority to reassign issues to interim joint committee or subcommittee and designate a completion date.
HFA (1, H. Anderson) - Add new section to amend KRS 92.280 to permit cities of the 2nd - 5th classes and counties to exempt from the occupational tax that amount of salary equal to 175% of the amount of the federal poverty level for a household of 4 persons.
HFA (2/P, S. Riggs) - Delete original provisions of bill and create new sections of KRS Chapter 65 relating to the collection and remittance of local government insurance premium taxes; establish definitions; repeal, reenact, and amend KRS 91A.080 to limit the amount of premiums subject to the tax to the first 12 months of coverage for life insurance policies as prescribed and to provide that if a local government that imposed and collected a license fee under the provisions of this section before July 1, 2000, then insurance companies subject to that tax cannot credit against the county license fee or tax that portion of a city license fee that becomes effective for the first time on or after July 1, 2000, or is increased effective on or after July 1, 2000, and provide that these provisions expire on June 30, 2002, unless extended by the General Assembly; require insurance companies to select from 2 options as to how and when they will remit taxes as prescribed and prohibits further changes unless approved by the Commissioner of the Department of Insurance; establish an alternative method for the remittance of insurance tax to permit the Kentucky League of Cities and the Kentucky Association of Counties to act as tax administrators if so selected by insurance companies, prescribe the method for the calculation of the tax by determining the tax effective date of the policy and the premiums upon which the tax is to be based, permit a collection fee to be determined by administrative regulation as prescribed, prohibit the retaliation of insurers in other states by requiring a like tax to be placed upon their policies, permit any local government or tax administrator to request an examination of an insurer by the Department of Insurance as to the proper disbursement of the funds by the company, require the cost to be borne by the insurance company if additional tax is found to be due, and establish willful failure to properly collect and remit the taxes as grounds for the revocation of a company's license; provide for the reporting and payment of the taxes and fees by the insurance companies and to the local governments on an annual and quarterly basis as described, prescribe the method the repayment of over payments for estimated taxes, establish the administrator as a fiduciary for holding, investing, and remitting the taxes and fees, require all funds including interest to be allocated to the local governments, and provide for a credit of overpayments by the insurance companies towards future tax payments or permit a refund for amounts in excess of $1000, permit the administrator to recommend rules to the Commissioner for operation of program, require annual report by administrator, prohibit fee or tax to be levied on group health insurance for state employees, prohibit the county from levying a tax on public service companies paying ad valorem taxes, and require the crediting of city license fees or taxes against county fees or taxes if the county adopts their fee or tax after July 13, 1990; require those insurers who have opted for alternative remittance plans to file an information return to the administrators as prescribed; establish the 8-member Local Government Premiums Tax Administrator Advisory Council as prescribed to advise the Commissioner on issues impacting the administrators, and require the submission of an annual report by the administrators to the Commissioner as specified; require an annual audit of the administrator by the State Auditor and provide for the billing for the audit as specified; require the administrator to file a blanket faithful performance bond issued by an authorized corporate surety, payable to the local government, and prohibit the surety from terminating the bond without prior written approval of the commissioner as specified; permit the Commissioner to revoke or suspend elections of insurers for alternative methods of payments if an insufficient number exists to provide adequate funding for the administrators and require a one-time fee be paid by specified insurers to help defray administrative costs for the administrator; amend KRS 68.197 to provide that fiscal courts impose license fees by ordinance rather than by order or resolution, and provide that on the effective date of this Act city license fees not credited against county license fees as of January 1, 2000, not be credited against county license fees, but not apply the exception to county license fees enacted for the first time or increased on or after January 1, 1000, provide that this provision shall expire July 15, 2002, unless extended by the General Assembly, and provide that a county that enacted a license fee under 67.083 not be required to reduce that fee if population exceeds 30,000; establish legislative findings for the formation of the Advisory Committee on City and County Relations; establish membership; specify that the committee report to LRC by August 1, 2001; provide LRC authority to reassign issues to interim joint committee or subcommittee and designate a completion date.
HFA (3/P, F. Nesler) - Attach the provisions of HB 190 to SB 163/GA.
HFA (4/P, K. Upchurch) - Amend KRS 100.111 to include the definitions of "mobile home," "qualified manufactured home," and "permanent foundation"; create a new section of KRS Chapter 100 to proscribe local governments from adopting and enforcing zoning or other land-use regulations which differentiate qualified manufactured homes from other single family residences while not applying the provisions to manufactured homes and also not affecting the adoption of residential housing regulations and ordinances, and affirm a local government's ability to adopt regulations concerning various aspects of a qualified manufactured home; amend KRS 100.203 to add manufactured homes to the content of zoning regulations without affecting, modifying, or abolishing certain legal instruments; create a new section of KRS Chapter 65 to suspend any funds from any executive branch agency payable to a city, county, urban-county government, or charter county government which adopts or enforces any ordinance that excludes from the locality or that differentiates qualified manufactured homes from other single family residences.
HFA (5, K. Upchurch) - Create a new section of KRS Chapter 65 to suspend disbursal of funds from executive branch agencies to local governments that enact or enforce ordinances which exclude manufactured homes from siting in the jurisdiction of those local governments or which differentiate manufactured homes from other single-family dwellings.
HFA (6, A. Arnold) - Prohibit the increase of occupational license fees and insurance premium taxes for a 2 year period.
Feb 1-introduced in Senate
Feb 3-to State and Local Government (S)
Feb 29-reported favorably, 1st reading, to Calendar
Mar 1-2nd reading, to Rules; floor amendment (1) filed
Mar 3-posted for passage in the Regular Orders of the Day for Monday, March 6, 2000; floor amendments (2) (3) and (4) filed
Mar 6-passed over and retained in the Orders of the Day
Mar 7-passed over and retained in the Orders of the Day
Mar 8-passed over and retained in the Orders of the Day; 3rd reading; floor amendments (1) (2) and (3) withdrawn ; passed 27-7 with floor amendment (4)
Mar 9-received in House
Mar 10-to Local Government (H)
Mar 14-posted in committee
Mar 16-reported favorably, 1st reading, to Calendar
Mar 17-2nd reading, to Rules
Mar 20-posted for passage in the Regular Orders of the Day for Tuesday, March 21, 2000
Mar 21-floor amendment (1) filed
Mar 22-floor amendments (2) and (3) filed
Mar 23-floor amendments (4) (5) and (6) filed
Mar 24-3rd reading; floor amendments (1) and (2) ruled not germane ; passed 66-20 with floor amendment (6)
Mar 27-received in Senate
Mar 28-posted for passage for concurrence in House floor amendment (6) for Tuesday, March 28, 2000; Senate refused to concur in House floor amendment (6) ; received in House; posted for passage for receding from House floor amendment (6)
Mar 29-House receded from floor amendment (6) ; passed 55-22; received in Senate
Apr 11-enrolled, signed by each presiding officer, delivered to Governor
Apr 21-signed by Governor (Acts ch. 425)
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