21RS HB 428

House Bill 428

Actions

Last Action	02/09/21: to Committee on Committees (H)
Title	AN ACT relating to occupational license taxes.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1218
Sponsors	T. Smith, J. DuPlessis, S. Heavrin, W. Lawrence, K. Moser, P. Pratt, B. Rowland, N. Tate, R. White
Summary of Original Version	Amend KRS 68.197 to allow a person paying a county license fee and a city license fee in counties with a population of 100,000 or greater to credit the fees; allow cities and counties to enter an agreement relating to crediting occupational taxes in counties with a population of 100,000 or greater; allow existing agreements between cities and counties relating to the crediting of occupational license taxes to continue until the expiration date of the agreement, but prohibit renewal or extension of the agreement; require all county populations in the statute to be based upon the federal decennial census; make technical corrections; repeal KRS 68.199.
Index Headings of Original Version	Local Mandate - Occupational license tax requirements Taxation - Occupational license tax requirements Consolidated Local Governments - Occupational license tax requirements Cities - Occupational license tax requirements Cities, First Class - Occupational license tax requirements Cities, Home Rule Class - Occupational license tax requirements Counties - Occupational license tax requirements Counties of 75,000 or More - Occupational license tax requirements Counties, Urban - Occupational license tax requirements Counties with Cities of the First Class - Occupational license tax requirements Charter County Government - Occupational license tax requirements Counties, Charter - Occupational license tax requirements