House Bill 449

Actions
Last Action 02/02/22: to Committee on Committees (H)
Title AN ACT relating to resources for local development.
Bill Documents Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 1456
Sponsors T. Smith, J. DuPlessis
Summary of Original Version Create a new section of KRS Chapter 65 to define "county"; grant any city or county the right to levy a restaurant tax not to exceed three percent of retail sales; require the revenue to be distributed between the tourist convention commission and taxing jurisdiction; specify uses; exempt restaurants subject to the restaurant tax from certain occupational license fees; mandate first-time tax rate levies and rate changes take effect at the beginning of a calendar month; amend 91A.400 to sunset the levy of a restaurant tax under this section; require distribution of at least 25 percent of revenues generated to the tourist and convention commission; specify uses; exempt restaurants subject to the tax from certain local occupational license fees; amend KRS 67.938, 91A.390, 91.200, 92.281, and 92.300 to conform; EFFECTIVE January 1, 2023.
Index Headings of Original Version Economic Development - Restaurant tax, uses of revenue
Effective Dates, Delayed - Restaurant tax, authority to levy, uses of revenue; January 1, 2023
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
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, uses of revenue

Actions

Top
02/02/22
  • introduced in House
  • to Committee on Committees (H)


Last updated: 5/25/2022 2:58 PM (EDT)
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