Kentucky
General Assembly

02/28/08	introduced in House
02/29/08	to Local Government (H)
03/07/08	posted in committee
03/11/08	reported favorably, 1st reading, to Calendar
03/12/08	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Thursday, March 13, 2008 floor amendment (1) filed
03/14/08	3rd reading, passed 92-1 with floor amendment (1)
03/17/08	received in Senate
03/26/08	to Appropriations & Revenue (S)
03/27/08	taken from committee Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/28/08	taken from committee Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
04/15/08	recommitted to Appropriations & Revenue (S) reported favorably, to Rules with Committee Substitute, committee amendments (1) and (2) posted for passage in the Consent Orders of the Day for Tuesday, April 15, 2008 3rd reading committee amendments (1) and (2) withdrawn passed 38-0 with Committee Substitute received in House to Rules (H)

Amendment	House Floor Amendment 1
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
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
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
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