House Bill 470

Actions
Last Action 02/24/20: to Appropriations & Revenue (H)
Title AN ACT relating to resources for local development.
Bill Documents Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 1597
Sponsors R. Rothenburger, J. Sims Jr
Summary of Original Version Create a new section of KRS Chapter 65 to define "base restaurant tax receipts," "merged governments" and " nonhighway transportation infrastructure"; 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 percent of revenues generated to the tourist and convention commission; specify uses; allow a consolidated local government levying the tax the option of distributing revenues to the tourist and convention commission; specify uses; make provisions for cities within a county containing a consolidated local government that has not formed its own tourist and convention commission; make provisions for cities that levied the restaurant tax prior to the effective date to distribute restaurant tax revenues; establish uses for revenue distributed to tourist and convention commissions; establish protocols for crediting when cities and counties, in counties with merged governments and without, both charge a restaurant 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; amend KRS 153.460 to remove the ability of a fiscal court in counties containing cities of the first class or consolidated local government from levying a gross receipts tax on restaurants in the county; amend KRS 67.938 and 91A.390 to conform; repeal KRS 91A.400.
Index Headings of Original Version Economic Development - Restaurant tax, uses of revenue
Interlocal Cooperation - Restaurant tax, uses of revenue
Local Government - Restaurant tax, uses of revenue
Parks and Shrines - Restaurant tax, uses of revenue
Taxation - Restaurant tax
Tourism - Restaurant tax, uses of revenue
Consolidated Local Governments - Restaurant tax, authority to levy, uses of revenue
Unified Local Governments - Restaurant tax, authority to levy, uses of revenue
Cities - Restaurant tax, authority to levy, uses of revenue
Counties - Restaurant tax, authority to levy, uses of revenue
Counties, Urban - Restaurant tax, authority to levy, uses of revenue
Charter County Government - Restaurant tax, authority to levy, uses of revenue
Local Mandate - Restaurant tax, authority to levy, uses of revenue

Actions

Top
02/21/20
  • introduced in House
02/24/20
  • to Appropriations & Revenue (H)


Last updated: 4/29/2020 12:16 PM (EDT)
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