| Last Action | 02/14/25: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to local transient room taxes. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Local Mandate |
| Bill Request Number | 1328 |
| Sponsor | P. Flannery |
| Summary of Original Version | Amend KRS 91A.390 to require a quarterly filing of local transient room taxes for a person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental; create new section of KRS Chapter 91A.345 to 91A.394 to require local governing bodies who assess various local transient room taxes to provide information to the Secretary of State regarding those taxes and require the Secretary of State to develop a standard return, methods for electronic filing and payment, and publish contact information for local taxing districts; amend KRS 91A.392, 153.440, and 153.450 to conform; EFFECTIVE July 1, 2025. |
| Index Headings of Original Version |
Local Mandate - Local transient room taxes, electronic payment and filing, standard form Local Government - Local transient room taxes, electronic payment and filing, requirement Local Government - Local transient room taxes, standard form, requirement Secretary of State - Local transient room taxes, electronic filing standards, development Secretary of State - Local transient room taxes, electronic payment standards, development Secretary of State - Local transient room taxes, standard form, development Taxation - Local transient room taxes, electronic filing, requirement Taxation - Local transient room taxes, electronic payment, requirement Taxation - Local transient room taxes, standard form, requirement Effective Dates, Delayed - Local transient room taxes, standard form, payment schedules, July 1, 2025 Hotels and Motels - Local transient room taxes, electronic payment and filing, requirement |
| 02/12/25 |
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| 02/14/25 |
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Last updated: 2/21/2025 4:29 PM (EST)