| Last Action | 02/21/19: to Local Government (H) |
|---|---|
| Title | AN ACT relating to resources for local development. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Local Mandate |
| Bill Request Number | 1609 |
| Sponsors | A. Scott, C. Booker, J. Jenkins, R. Meeks |
| 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. |
| Index Headings of Original Version |
Economic Development - Restaurant tax, portion to be used for tourism infrastructure 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 Consolidated Local Governments - Restaurant tax, portion to be used for tourism infrastructure Unified Local Governments - Restaurant tax, portion to be used for tourism infrastructure Cities - Restaurant tax, portion to be used for tourism infrastructure Counties, Urban - Restaurant tax, portion to be used for tourism infrastructure Charter County Government - Restaurant tax, portion to be used for tourism infrastructure Local Mandate - Restaurant tax, protion to be used for tourism infrastructure |
| 02/20/19 |
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| 02/21/19 |
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Last updated: 11/9/2023 3:08 PM (EST)