House Bill 277

Actions | Amendments
Last Action signed by Governor (Acts ch. 70)
Title AN ACT relating to local occupational license tax forms.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 343
Sponsors J. Richards, S. Riggs, R. Crimm, J. DeCesare, M. Denham, T. Edmonds, B. Farmer, D. Floyd, S. Gregory, K. Hall, R. Henderson, M. Henley, B. Housman, D. Keene, T. Kerr, M. King, M. Meredith, T. Moore, L. Napier, M. Nemes, S. Santoro, F. Steele, W. Stone, J. Tilley, B. Waide, D. Watkins, A. Webb-Edgington, A. Wuchner, B. Yonts, J. York
Summary of Original Version Amend KRS 67.768 to require the Secretary of State to create a standard form to be used by all local tax districts for the filing of returns of net profits, gross receipts, and occupational license taxes.
Index Headings of Original Version 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
Proposed Amendments House Committee Substitute 1
House Committee Amendment 1
House Floor Amendment 1
House Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
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)

Proposed Amendments

Top | Actions
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

Last updated: 1/16/2019 3:37 PM (EST)