19RS HB 345

House Bill 345

Actions

Last Action	02/14/19: to Local Government (H)
Title	AN ACT relating to resources for local development.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1717
Sponsors	R. Rothenburger, R. Meyer
Summary of Original Version	Create a new section of KRS Chapter 65 to define "base restaurant tax receipts" and "merged governments"; grant any city, county, or merged government the right to levy a restaurant tax, subject to certain limitations; allow cities, counties, 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 county 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; repeal KRS 91A.400; amend KRS 67.938 and 91A.390 to conform.
Index Headings of Original Version	Local Mandate - Restaurant tax, portion to be used for tourism infrastructure 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 - Restaurant tax, authority to levy Counties - 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