House Bill 448

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to local taxes.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 1260
Sponsors L. Napier, J. Bell, K. Bratcher, H. Collins, J. Comer Jr., T. Couch, B. Damron, C. Embry Jr., D. Ford, J. Gooch Jr., M. Henley, D. Osborne, M. Rader, A. Smith, R. Webb
Summary of Original Version 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.
Index Headings of Original Version Cities - Tax on wages, 50% remitted to city of residence
Counties - Tax on wages, 50% remitted to city of residence
Local Government - Require 50% of tax on wages to be remitted to city/county of residence
Taxation - Require 50% of tax on wages by a city/county to be remitted to the city/county of residence
Local Mandate - Require 50% of tax on wages by a city/county to be remitted to the city/county of residence

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02/12/09
  • introduced in House
02/23/09
  • to Appropriations & Revenue (H)


Last updated: 8/28/2019 8:17 AM (EDT)