KY HB449 | 2022 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on February 2 2022 - 25% progression, died in committee
Action: 2022-02-02 - to Committee on Committees (H)
Pending: House Committee On Committees Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 2 2022 - 25% progression, died in committee
Action: 2022-02-02 - to Committee on Committees (H)
Pending: House Committee On Committees Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
AN ACT relating to resources for local development.
Sponsors
Rep. Tom Smith [R] | Rep. Jim Duplessis [R] |
History
Date | Chamber | Action |
---|---|---|
2022-02-02 | House | to Committee on Committees (H) |
2022-02-02 | House | introduced in House |
Subjects
Charter County Government
Cities
Consolidated Local Governments
Counties
Counties, Urban
Economic Development
Effective Dates, Delayed
Interlocal Cooperation
Local Government
Local Mandate
Parks and Shrines
Taxation
Tourism
Unified Local Governments
Cities
Consolidated Local Governments
Counties
Counties, Urban
Economic Development
Effective Dates, Delayed
Interlocal Cooperation
Local Government
Local Mandate
Parks and Shrines
Taxation
Tourism
Unified Local Governments