04RS HB163


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HB 163/FN (BR 168) - H. Moberly

     AN ACT relating to school finance.
     Create a new section of KRS Chapter 160.613 to 160.617 to define terms; amend KRS 160.613 to incorporate defined terms; amend KRS 160.614 to incorporate defined terms; amend KRS 160.615 to require payments and returns to be submitted to the Revenue Cabinet rather than the school districts; create new sections of KRS 160.613 to 160.617 to provide for the administration of the tax by the Revenue Cabinet, and to provide for the distribution of the tax revenues to the school districts imposing the tax; create a new section of KRS 160.613 to 160.617 to allow administrative adjustments to distributions; create a new section of KRS 160.613 to 160.617 to allow claims for refunds to be filed; create a new section of KRS 160.613 to 160.617 to require school districts to report school district boundaries to the Revenue Cabinet and to each entity providing utility services within the school district; create new sections of KRS 160.613 to 160.617 to provide for penalties and to provide for the waiver of penalties in some circumstances; amend KRS 160.617, 160.640, 160.648, and 160.520 to conform; provide that the act takes effect July 1, 2005.


     HCS/FN - Retain provisions of original bill; restore language allowing for the energy use exclusion and sale for resale exclusion; set cap of 1 percent on administrative fee that may be retained by the Revenue Cabinet; add language to clarify that receipts from the utilities gross receipts tax remain the property of the school district levying the tax; provide that taxpayers who pay the proper amount shall not be subject to penalties or interest due to mistakes in allocations; delete designation of interstate or intrastate utilities.

     HFA (1, H. Moberly) - Amend to delete the provisions that distributions shall be made on at least a quarterly basis and provide that the distributions shall be made on a monthly basis.

     SCS/FN - Amend to clarify that communications service does not include prepaid calling services, interstate telephone service if the calls are separately itemized, and if the interstate calls are not itemized, the portion of the telephone charges identified and set out on the customer's bill as interstate as supported by the provider's books and records.

     Jan 6-introduced in House
     Jan 7-to Appropriations and Revenue (H)
     Jan 22-posted in committee
     Feb 3-reported favorably, 1st reading, to Calendar with Committee Substitute
     Feb 4-2nd reading, to Rules
     Feb 5-posted for passage in the Regular Orders of the Day for Friday, February 6, 2004; floor amendment (1) filed to Committee Substitute
     Feb 10-3rd reading, passed 96-1 with Committee Substitute, floor amendment (1)
     Feb 11-received in Senate
     Feb 17-to Appropriations and Revenue (S)
     Mar 9-reported favorably, 1st reading, to Consent Calendar with Committee Substitute
     Mar 10-2nd reading, to Rules
     Mar 17-posted for passage in the Consent Orders of the Day for Tuesday, March 23, 2004
     Mar 23-3rd reading, passed 38-0 with Committee Substitute ; received in House; to Rules (H)
     Mar 24-posted for passage for concurrence in Senate Committee Substitute for Thursday, March 25, 2004
     Mar 25-House concurred in Senate Committee Substitute ; passed 94-0
     Mar 26-enrolled, signed by each presiding officer; delivered to Governor
     Apr 7-signed by Governor (Acts ch. 79)

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