HB 448/LM (BR 1260) - L. Napier, J. Bell, K. Bratcher, H. Collins, J. Comer Jr., T. Couch, R. Damron, C. Embry Jr., D. Ford, J. Gooch Jr., M. Henley, D. Osborne, M. Rader, A. Smith, R. Webb
AN ACT relating to local taxes.
Amend KRS 67.083 to require 50% of the tax imposed on wages by a fiscal court of any county to be remitted to the county in which the person resides; amend KRS 68.180 to require 50% of the tax imposed on wages by a fiscal court of a county having a population of 300,000 to be remitted to the county in which the person resides; amend KRS 68.197 to require 50% of the tax imposed on wages by a fiscal court of any county having a population of 30,000 to be remitted to the county in which the person resides; amend KRS 91.200 to require 50% of the tax imposed on wages by a board of aldermen of a city of the first class to be remitted to the city in which the person resides, except that if the person does not reside in a city, the tax shall be remitted to the county in which the person resides; amend KRS 92.280 to require 50% of the tax imposed on wages by a city of the second to fifth class to be remitted to the city in which the person resides, except that if the person does not reside in a city, the tax shall be remitted to the county in which the person resides; make conforming changes to KRS 92.281 and 68.190; apply to salaries, wages, commissions, and other compensation earned after December 31, 2009.
Feb 12-introduced in House
Feb 23-to Appropriations & Revenue (H)
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