Senate Bill 221

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Last Action to Appropriations & Revenue (S)
Title AN ACT relating to resources to support local tourism, recreation, and economic development.
Bill Documents Introduced
Impact Statements Fiscal Note
Local Mandate
Bill Request Number 1636
Sponsor J. Carpenter
Summary of Original Version Amend KRS 91A.400 to define "base restaurant tax receipts" and "merged government," to allow merged governments to levy a restaurant tax, establish a distribution amount and protocol for cities and merged governments imposing a restaurant tax on or after the effective date of this Act and their respective tourist and convention commissions, and establish a distribution amount and protocol for cities that imposed a tax prior to the effective date of the Act and their respective tourist and convention commissions.
Index Headings of Original Version Economic Development - Tourist and convention commissions, restaurant tax
Effective Dates, Delayed - Local Governments levying restaurant tax
Effective Dates, Delayed - Tourist and convention commissions, restaurant tax
Local Government - Restaurant tax
Local Government - Tourist and convention commissions, restaurant tax
Taxation - Restaurant tax
Taxation - Tourist and convention commissions, restaurant tax
Tourism - Restaurant tax
Tourism - Tourist and convention commissions, restaurant tax
Consolidated Local Governments - Restaurant tax
Consolidated Local Governments - Tourist and convention commissions, restaurant tax
Cities - Restaurant tax
Cities - Tourist and convention commissions, restaurant tax
Counties - Merged, restaurant tax
Counties - Tourist and convention commissions, restaurant tax
Counties, Urban - Restaurant tax
Counties, Urban - Tourist and convention commissions, restaurant tax
Counties, Charter - Restaurant tax
Counties, Charter - Tourist and convention commissions, restaurant tax
Local Mandate - Tourist and convention commissions, restaurant tax

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02/16/17
  • introduced in Senate
02/21/17
  • to Appropriations & Revenue (S)


Last updated: 1/16/2019 3:02 PM (EST)