| Last Action | to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to restaurant taxes. |
| Bill Documents |
Bill
|
| Impact Statements | Local Mandate |
| Bill Request Number | 1302 |
| Sponsors | F. Nesler, M. Cherry, M. Henley, C. Rollins II, D. Watkins |
| Summary of Original Version | Amend KRS 91A.400 to allow all cities, urban-county governments, consolidated local governments, unified local governments, and charter county governments to charge a restaurant tax; provide that up to 75% of the tax may be used for quality of life expenditures that support tourism, recreation, and economic development with a minimum of 25% going to the local tourist and convention commission; provide for crediting provisions, and that for jurisdictions enacting this tax for the first time after January 1, 2012, that the restaurants in those jurisdictions do not pay any other local license tax or fee. |
| Index Headings of Original Version |
Local Mandate - Restaurant tax, eligible local governments Local Government - Taxes, restaurant Taxation - Restaurant tax, eligible local governments Consolidated Local Governments - Taxes, restaurant Cities - Taxes, restaurant, eligible cities Counties - Taxes, restaurant, eligible merged governments Counties, Urban - Taxes, restaurant |
| 02/02/12 |
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|---|---|
| 02/06/12 |
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Last updated: 8/27/2019 8:05 PM (EDT)