House Bill 229

Last Action to Appropriations & Revenue (S)
Title AN ACT relating to the taxation of advance deposit account wagering licensees and making an appropriation therefor.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 387
Sponsors L. Clark, D. Osborne, D. Horlander, D. Keene, C. Miller, R. Palumbo, S. Santoro
Summary of Original Version Amend KRS 138.511 to define "advance deposit account wagering," "advance deposit account wagering licensee," "commission," "handle," "Kentucky resident," and "takeout"; create a new section of KRS 138.510 to 138.550 to impose a tax of one-half of one percent on amounts wagered through advance deposit wagering account licensees by Kentucky residents; amend KRS 138.530 to require the tax to be remitted weekly and to specify distribution of tax revenue; amend KRS 138.550 to specify penalty for failure to remit tax.
Index Headings of Original Version Fiscal Note - Advance deposit account wagering, taxation of
Gambling - Advance deposit account wagering, taxation of
Licensing - Advance deposit account wagering licensees, taxation of
Racing - Advance deposit account wagering, taxation of
Taxation - Advance deposit account wagering, taxation of
Votes Vote History


  • introduced in House
  • to Appropriations & Revenue (H)
  • posted in committee
  • reported favorably, 1st reading, to Consent Calendar
  • 2nd reading, to Rules
  • posted for passage in the Consent Orders of the Day for Friday, February 24, 2012
  • 3rd reading, passed 79-15
  • received in Senate
  • to Appropriations & Revenue (S)

Last updated: 8/27/2019 8:05 PM (EDT)