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
Impact Statements 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

Actions

Top
02/13/19
  • introduced in House
02/14/19
  • to Local Government (H)


Last updated: 5/10/2019 10:34 AM (EDT)
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