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House Bill 476

Actions | Amendments
Last Action 03/29/22: returned to Appropriations & Revenue (S)
Title AN ACT relating to local taxation.
Bill Documents Current/Final
Introduced
Bill Request Number 1669
Sponsors M. Meredith, D. Osborne, J. Blanton, A. Bowling, J. Bray, R. Bridges, T. Burch, J. Dixon, M. Dossett, R. Dotson, J. DuPlessis, D. Elliott, D. Fister, K. Fleming, D. Frazier Gordon, C. Freeland, D. Hale, R. Heath, M. Imes, DJ Johnson, M. Koch, A. Koenig, N. Kulkarni, W. Lawrence, D. Lewis, C. McCoy, S. McPherson, D. Meade , S. Miles, C. Miller, J. Miller, J. Nemes, R. Palumbo, J. Petrie, M. Pollock, P. Pratt, B. Rowland, S. Rudy, S. Sheldon, C. Stevenson, N. Tate, W. Thomas, J. Tipton, S. Westrom
Summary of Original Version Amend KRS 67.083 to allow a fiscal court of any county to levy all taxes not in conflict with the Constitution, provided that the fee or tax is allowed by the statutes of this state; amend KRS 92.281 to allow cities of all classes to levy all taxes not in conflict with the Constitution, provided that the fee or tax is allowed by the statutes of this state; amend KRS 610.350 to allow certain local government bodies to levy taxes within constitutional limitations, provided that the tax is allowed by the statutes of this state; amend KRS 83.520 to allow the legislative body of a city of the first class to levy all taxes, provided that the taxes are allowed by the statutes of this state; amend KRS 65.760 to allow local governments to levy certain taxes, provided that the taxes are allowed by the statutes of this state; create a new section of KRS Chapter 92 to prohibit municipal corporations that are authorized to levy and collect taxes or fees from levying the tax or fee unless the tax or fee is allowed by the statutes of this state; EFFECTIVE only upon the ratification by voters of an amendment to Section 181 of the Kentucky Constitution.
Index Headings of Original Version Effective Dates, Delayed - Local taxes, effective upon ratification of constitutional amendment
Local Government - Taxes, license fees, and franchise taxes authorized
Cities - Taxes, license fees, and franchise taxes authorized
Counties - Taxes, license fees, and franchise taxes authorized
Special Purpose Governmental Entities - Taxes, license fees, and franchise taxes authorized
Jump to Proposed Amendments House Committee Substitute 1
Votes Vote History

Actions

Top | Amendments
02/11/22
  • introduced in House
  • to Committee on Committees (H)
02/15/22
  • to Local Government (H)
02/16/22
  • reported favorably, 1st reading, to Calendar with Committee Substitute (1)
02/17/22
  • 2nd reading, to Rules
02/18/22
  • posted for passage in the Regular Orders of the Day for Tuesday, February 22, 2022
02/23/22
  • 3rd reading, passed 86-11 with Committee Substitute (1)
02/24/22
  • received in Senate
  • to Committee on Committees (S)
03/07/22
  • to Appropriations & Revenue (S)
03/25/22
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/29/22
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Summary Retain original provisions; amend KRS 67A.070 to allow urban-county governments to levy all taxes not in conflict with the Constitution, provided that the fee or tax is allowed by the statutes of this state; amend KRS 67C.101 to allow consolidated local governments to levy all taxes not in conflict with the Constitution, provided that the fee or tax is allowed by the statutes of this state.
Index Headings Effective Dates, Delayed - Local taxes, effective upon ratification of constitutional amendment
Counties, Urban - Taxes, license fees, and franchise taxes, authorization
Special Purpose Governmental Entities - Taxes, license fees, and franchise taxes authorization
Local Government - Taxes, license fees, and franchise taxes authorization
Consolidated Local Governments - Taxes, license fees, and franchise taxes, authorization
Cities - Taxes, license fees, and franchise taxes authorization
Counties - Taxes, license fees, and franchise taxes authorization

Last updated: 2/8/2023 2:57 PM (EST)