15RS House Bill 344

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Last Action	discharge petition filed
Title	AN ACT relating to local option sales and use taxes.
Bill Documents	Bill
Bill Request Number	108
Sponsor	T. Thompson
Summary of Original Version	Create new sections of KRS Chapter 65 to establish the parameters and requirements for the levy of local option sales and use taxes, if a proposed constitutional amendment allowing such a levy is approved; create a new section of KRS Chapter 139 to establish tax administration provisions; amend KRS 139.570, 139.670, 139.778, 144.132, and 183.525 to conform; amend KRS 131.190 to allow the Department of Revenue to share information related to the local option, sales and use taxes with local jurisdictions imposing the tax; provide that the provisions of the Act will be effective on January 1, 2017, only if the proposed constitutional amendment is approved by the voters of the Commonwealth at the November 2016 general election; if the proposed amendment is not approved, the Act is void.
Index Headings of Original Version	Effective Dates, Delayed - Local option sales and use tax Local Government - Local option sales and use tax, enabling Taxation, Sales and Use - Local option, enabling Consolidated Local Governments - Local option sales and use tax, enabling Cities - Local option sales and use tax, enabling Counties - Local option sales and use tax, enabling
Votes	Vote History

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02/06/15	introduced in House
02/09/15	to Local Government (H) taken from Local Government (H) 1st reading returned to Local Government (H) posted in committee
02/10/15	taken from Local Government (H) 2nd reading returned to Local Government (H)
02/11/15	reported favorably, to Rules
02/12/15	taken from Rules placed in the Orders of the Day for Thursday, February 12, 2015 3rd reading, passed 57-38
02/13/15	received in Senate
02/19/15	to Appropriations & Revenue (S)
03/11/15	discharge petition filed