House Bill 665

Actions | Amendments
Last Action to Rules (H)
Title AN ACT relating to occupational taxes.
Bill Documents Bill
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

Actions

Top | Amendments
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  • committee amendments (1) and (2) withdrawn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)

Proposed Amendments

Top | Actions
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

Last updated: 1/16/2019 5:01 PM (EST)