Kentucky
General Assembly

01/18/12	introduced in House
01/20/12	to Local Government (H)
02/02/12	posted in committee
02/06/12	floor amendment (1) filed
02/22/12	reported favorably, 1st reading, to Calendar with Committee Substitute, committee amendment (1-title)
02/23/12	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, February 24, 2012 floor amendment (2) filed to Committee Substitute
02/27/12	3rd reading, passed 95-2 with Committee Substitute, committee amendment (1-title), floor amendment (2)
02/28/12	received in Senate
03/05/12	to Appropriations & Revenue (S)
03/20/12	reported favorably, 1st reading, to Consent Calendar
03/21/12	2nd reading, to Rules
03/26/12	posted for passage in the Consent Orders of the Day for Monday, March 26, 2012 3rd reading, passed 36-0
03/27/12	received in House enrolled, signed by Speaker of the House
03/30/12	enrolled, signed by President of the Senate delivered to Governor
04/11/12	signed by Governor (Acts ch. 70)

Amendment	House Committee Substitute 1
Impact Statements	Local Mandate
Summary	Delete original provisions; create new sections of KRS 67.750 to 67.790 to require each local tax district in the Commonwealth that imposes occupational license taxes to submit copies of its tax return forms to the Secretary of State for inclusion on the one-stop business portal; require the Secretary to prescribe a standard form which shall be accepted by all local tax districts after review and approval of the Interim Joint Committee on Local Government, unless a tax district chooses to opt out of this requirement or is granted an exemption by the Secretary; state provisions that must be met for a tax district to either opt out of the requirement or be granted an exemption; provide that nothing in this Act shall be interpreted as altering or preempting tax collection requirements of a tax district; amend KRS 67.768 to provide that tax districts shall make forms available to business entities; amend KRS 67.790 to impose a penalty on a local tax district that fails to comply with certain provisions of this Act.
Index Headings	Local Mandate - Local taxation of business, require a standard return form for all jurisdictions Local Government - Taxation of business, require a standard return form for all jurisdictions Secretary of State - Standard form for returns of local business taxes, require development of Taxation - Local taxation of business, require a standard return form for all jurisdictions Accountants - Local taxation of business, require a standard return form for all jurisdictions Cities - Taxation of business, require a standard return form for all jurisdictions Counties - Taxation of business, require a standard return form for all jurisdictions Education, Finance - Taxation of business, require a standard return form for all jurisdictions

Amendment	House Committee Amendment 1
Sponsor	S. Riggs
Summary	Make title amendment.
Index Headings	Local Mandate - Local taxation of business, require a standard return form for all jurisdictions Local Government - Taxation of business, require a standard return form for all jurisdictions Secretary of State - Standard form for returns of local business taxes, require development of Taxation - Local taxation of business, require a standard return form for all jurisdictions Accountants - Local taxation of business, require a standard return form for all jurisdictions Cities - Taxation of business, require a standard return form for all jurisdictions Counties - Taxation of business, require a standard return form for all jurisdictions Education, Finance - Taxation of business, require a standard return form for all jurisdictions

Amendment	House Floor Amendment 1
Sponsor	J. Richards
Summary	EFFECTIVE July 1, 2013.
Index Headings	Local Mandate - Local taxation of business, require a standard return form for all jurisdictions Local Government - Taxation of business, require a standard return form for all jurisdictions Secretary of State - Standard form for returns of local business taxes, require development of Taxation - Local taxation of business, require a standard return form for all jurisdictions Accountants - Local taxation of business, require a standard return form for all jurisdictions Cities - Taxation of business, require a standard return form for all jurisdictions Counties - Taxation of business, require a standard return form for all jurisdictions Education, Finance - Taxation of business, require a standard return form for all jurisdictions

Amendment	House Floor Amendment 2
Sponsor	J. Richards
Summary	Remove requirement that the Interim Joint Committee on Local Government review and approve the proposed initial form prior to its promulgation; require that the Secretary of State provide a written report to the interim joint committee to update the members on the form development process; require the Secretary to send a copy of the proposed form to all interim joint committee members when it is filed with the Legislative Research Commission; provide that during the regulation review process the proposed form shall be assigned to the Interim Joint Committee on Local Government for consideration.
Index Headings	Local Mandate - Local taxation of business, require a standard return form for all jurisdictions Local Government - Taxation of business, require a standard return form for all jurisdictions Secretary of State - Standard form for returns of local business taxes, require development of Taxation - Local taxation of business, require a standard return form for all jurisdictions Accountants - Local taxation of business, require a standard return form for all jurisdictions Cities - Taxation of business, require a standard return form for all jurisdictions Counties - Taxation of business, require a standard return form for all jurisdictions Education, Finance - Taxation of business, require a standard return form for all jurisdictions