Senate Bill 189

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Last Action to State & Local Government (S)
Title AN ACT proposing to amend the Constitution of Kentucky to allow voter-approved local sales and use taxes.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 1438
Sponsors D. Parrett, D. Harper Angel, M. McGarvey
Summary of Original Version Propose the creation of a new section of the Constitution of Kentucky to allow the General Assembly to allow local governments to impose a limited-purpose sales and use tax to fund specific projects; provide that the General Assembly shall establish the necessary procedures and parameters for the levy and collection of the tax; establish an upper aggregate limit for all levies within a county at one percent; require voter approval of the levy; require proceeds from the levy to be deposited in a separate trust fund; submit to the voters for ratification or rejection.
Index Headings of Original Version Taxation - Local option sales tax, constitutional amendment to allow
Taxation, Sales and Use - Local option sales tax, constitutional amendment to allow
Cities - Local option sales tax, constitutional amendment to allow
Constitution, Ky. - Local option sales tax, amendment to allow
Counties - Local option sales tax, constitutional amendment to allow
Local Mandate - Local option sales tax, constitutional amendment to allow

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02/15/13
  • introduced in Senate
02/19/13
  • to State & Local Government (S)


Last updated: 8/27/2019 7:53 PM (EDT)