Kentucky House Bill 413 (Prior Session Legislation)

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Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on February 21 2018 - 25% progression, died in committee
Action: 2018-02-23 - to Local Government (H)
Pending: House Local Government Committee
Text: Latest bill text (Draft #1) [PDF]

Amend KRS 91A.400 to define "base restaurant tax receipts" and "merged governments"; grant any city or merged government the right to levy a restaurant tax, subject to certain limitations; allow cities and merged governments levying a restaurant tax after the effective date to distribute at least 25% of revenues generated to the tourist and convention commission, the remainder to be used to create or support infrastructure supporting tourism; make provisions for cities that levied the restaurant tax prior to the effective date to distribute restaurant tax revenues; establish passage and accounting procedures for the levying of the restaurant tax; deal with surpluses; permit uses of unexpended funds; prohibit the subsidy of any private concern; create an offset for restaurants that have both a city and a merged government levying the tax; exempt restaurants subject to the tax from certain local occupational license taxes; mandate that any new tax or rate take effect at the beginning of any calendar month; EFFECTIVE July 1, 2018; EMERGENCY.

AN ACT relating to resources for local development and declaring an emergency.

Rep. Rob Rothenburger [R]

Date	Chamber	Action
2018-02-23	House	to Local Government (H)
2018-02-21	House	introduced in House

Type	Source
Summary	http://www.lrc.ky.gov/record/18RS/HB413.htm
Text	http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB413/bill.pdf