Last Action | to Appropriations & Revenue (S) |
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Title | AN ACT proposing to amend Section 181 of the Constitution of Kentucky relating to local levies of sales and use taxes. |
Bill Documents |
Bill
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Impact Statements | Local Mandate |
Bill Request Number | 988 |
Sponsors | G. Stumbo, J. Hoover, R. Adkins, L. Belcher, J. Bell, T. Burch, D. Butler, L. Combs, R. Crimm, B. DeWeese, J. Donohue, K. Flood, D. Graham, C. Miller, S. Overly, R. Palumbo, S. Riggs, T. Riner, K. Sinnette, T. Thompson, D. Watkins, S. Westrom, B. Yonts |
Summary of Original Version | Propose to amend Section 181 of the Constitution of Kentucky to authorize the General Assembly to confer upon the proper authority of any city or county the power to levy a local option sales and use tax, subject to specifically enumerated conditions and limitations; submit to the voters for approval or disapproval; supply ballot language. |
Index Headings of Original Version |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Proposed Amendments |
House Floor Amendment 1 House Floor Amendment 2 House Floor Amendment 3 Senate Floor Amendment 1 Senate Floor Amendment 2 Senate Floor Amendment 3 |
Votes | Vote History |
02/09/16 |
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02/10/16 |
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03/03/16 |
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03/07/16 |
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03/08/16 |
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03/09/16 |
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03/11/16 |
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03/14/16 |
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03/17/16 |
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03/22/16 |
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03/23/16 |
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Amendment | House Floor Amendment 1 |
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Sponsor | T. Riner |
Summary | Amend to require first class cities to dedicate 7% of the maximum aggregate local sales and use tax rates to fund after-school and summer tutoring for students participating in the free and reduced-price lunch program. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Amendment | House Floor Amendment 2 |
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Sponsor | T. Riner |
Summary | Amend to add "anaerobic biodigester in a residential area" to the list of properties that shall not be omitted in the imposition of an ad valorem tax. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Amendment | House Floor Amendment 3 |
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Sponsor | K. Imes |
Summary | Amend language to require that any tax approved by the voters to apply in any area subsequently annexed by the city and county imposing the tax, rather than the city or county imposing the tax. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Amendment | Senate Floor Amendment 1 |
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Sponsor | C. Girdler |
Summary | Make title amendment. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Amendment | Senate Floor Amendment 2 |
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Sponsor | C. Girdler |
Summary | Create a new section of the Constitution of Kentucky to stipulate the General Assembly's authority regarding the commercial activities of local governments and include such in the phrasing of the question to be proposed to the voters at the election. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Amendment | Senate Floor Amendment 3 |
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Sponsor | D. Thayer |
Summary | Add language requiring that 25 percent of all amounts generated be used to fund the employee retirement system of the local government imposing the tax, requiring that the levy of any sales and use tax be revenue neutral, and that the local government imposing the tax identify other taxes that will be reduced to offset revenues generated by the tax, and to prevent the application of prevailing wage from applying to projects funded through the sales and use tax levy. |
Index Headings |
Local Mandate - Local option, constitutional amendment to allow Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow |
Last updated: 1/16/2019 3:08 PM (EST)