KY HB511 | 2019 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 4-0)
Status: Introduced on February 20 2019 - 25% progression, died in committee
Action: 2019-02-21 - to Local Government (H)
Pending: House Local Government Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 20 2019 - 25% progression, died in committee
Action: 2019-02-21 - to Local Government (H)
Pending: House Local Government Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
AN ACT relating to resources for local development.
Sponsors
History
Date | Chamber | Action |
---|---|---|
2019-02-21 | House | to Local Government (H) |
2019-02-20 | House | introduced in House |
Subjects
Charter County Government
Cities
Consolidated Local Governments
Counties, Urban
Economic Development
Interlocal Cooperation
Local Government
Local Mandate
Parks and Shrines
Taxation
Tourism
Unified Local Governments
Cities
Consolidated Local Governments
Counties, Urban
Economic Development
Interlocal Cooperation
Local Government
Local Mandate
Parks and Shrines
Taxation
Tourism
Unified Local Governments