| Last Action | to Appropriations & Revenue (S) |
|---|---|
| Title | AN ACT relating to resources to support local tourism, recreation, and economic development. |
| Bill Documents |
Bill
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| Impact Statements |
Fiscal Note
Local Mandate |
| Bill Request Number | 1607 |
| Sponsors | J. Carpenter, P. Hornback |
| Summary of Original Version | Amend KRS 91A.400 to allow a restaurant tax to be levied on all cities and merged governments, provide for a distribution of the tax between the tax jurisdiction and the relevant tourist and convention commission; provide for certain crediting provisions and, when levying a restaurant tax, disallow a simultaneous collection of a percentage-based occupational license fee or license tax imposed on the net profits or gross receipts of the business. |
| Index Headings of Original Version |
Economic Development - Local restaurant tax, levy, purposes, calculation, and distribution Local Government - Restaurant tax, levy, purposes, calculation, and distribution Taxation - Local restaurant tax, levy, purposes, calculation, and distribution Tourism - Local restaurant tax, levy, purposes, calculation, and distribution Consolidated Local Governments - Restaurant tax, levy, purposes, calculation, and distribution Unified Local Governments - Restaurant tax, levy, purposes, calculation, and distribution Cities - Restaurant tax, levy, purposes, calculation, and distribution Counties, Urban - Restaurant tax, levy, purposes, calculation, and distribution Counties, Charter - Restaurant tax, levy, purposes, calculation, and distribution Local Mandate - Restaurant tax, levy, purposes, calculation, and distribution Fiscal Note - Restaurant tax, levy, purposes, calculation, and distribution |
| 02/09/16 |
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|---|---|
| 02/11/16 |
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Last updated: 1/16/2019 3:08 PM (EST)