Kentucky House Bill 255 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 14 2023 - 25% progression, died in committee
Action: 2023-02-14 - to Committee on Committees (H)
Pending: House Committee On Committees Committee
Text: Latest bill text (Introduced) [PDF]

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, 2024.

AN ACT relating to resources for local development.

Rep. Tom Smith [R]

Date	Chamber	Action
2023-02-14	House	to Committee on Committees (H)
2023-02-14	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/23RS/hb255.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb255/orig_bill.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb255/LM.pdf