House Bill 2

Actions | Amendments
Last Action to Appropriations & Revenue (S)
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
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

Actions

Top | Amendments
02/09/16
  • introduced in House
02/10/16
  • to Elections, Const. Amendments & Intergovernmental Affairs (H)
03/03/16
  • posted in committee
03/07/16
  • reported favorably, 1st reading, to Calendar
03/08/16
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Wednesday, March 9, 2016
  • floor amendments (1) and (2) filed
03/09/16
  • floor amendment (3) filed
03/11/16
  • 3rd reading
  • floor amendment (3) withdrawn
  • passed 60-31
03/14/16
  • received in Senate
03/17/16
  • floor amendments (1-title) and (2) filed
03/22/16
  • floor amendment (3) filed
03/23/16
  • to Appropriations & Revenue (S)

Proposed Amendments

Top | Actions
Amendment House Floor Amendment 1
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
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
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
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
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
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)