| Last Action | 02/23/18: to Local Government (H) |
|---|---|
| Title | AN ACT relating to resources for local development and declaring an emergency. |
| Bill Documents | Introduced |
| Bill Request Number | 1765 |
| Sponsor | R. Rothenburger |
| Summary of Original Version | Amend KRS 91A.400 to define "base restaurant tax receipts" and "merged governments"; grant any city or merged government the right to levy a restaurant tax, subject to certain limitations; allow cities and merged governments levying a restaurant tax after the effective date to distribute at least 25% of revenues generated to the tourist and convention commission, the remainder to be used to create or support infrastructure supporting tourism; make provisions for cities that levied the restaurant tax prior to the effective date to distribute restaurant tax revenues; establish passage and accounting procedures for the levying of the restaurant tax; deal with surpluses; permit uses of unexpended funds; prohibit the subsidy of any private concern; create an offset for restaurants that have both a city and a merged government levying the tax; exempt restaurants subject to the tax from certain local occupational license taxes; mandate that any new tax or rate take effect at the beginning of any calendar month; EFFECTIVE July 1, 2018; EMERGENCY. |
| Index Headings of Original Version |
Charter County Government - Restaurant tax, portion to be used for tourism infrastructure Cities - Restaurant tax, portion to be used for tourism infrastructure Consolidated Local Governments - Restaurant tax, portion to be used for tourism infrastructure Counties, Urban - Restaurant tax, portion to be used for tourism infrastructure Economic Development - Restaurant tax, portion to be used for tourism infrastructure. Effective Dates, Emergency - Restaurant tax, July 1, 2018 Interlocal Cooperation - Restaurant tax, portion to be used for tourism infrastructure jointly Local Government - Restaurant tax, portion to be used for tourism infrastructure Parks and Shrines - Restaurant tax, portion to be used for tourism infrastructure and parks Taxation - Restaurant tax, portion to be used for tourism infrastructure Tourism - Restaurant tax, portion to be used for tourism infrastructure Unified Local Governments - Restaurant tax, portion to be used for tourism infrastructure |
| 02/21/18 |
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| 02/23/18 |
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Last updated: 9/1/2020 2:57 PM (EDT)
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