HB 277/LM (BR 343) - J. Richards, S. Riggs, R. Crimm, J. DeCesare, M. Denham, T. Edmonds, B. Farmer, D. Floyd, S. Gregory, K. Hall, R. Henderson, M. Henley, B. Housman, D. Keene, T. Kerr, M. King, M. Meredith, T. Moore, L. Napier, M. Nemes, S. Santoro, F. Steele, W. Stone, J. Tilley, B. Waide, D. Watkins, A. Webb-Edgington, A. Wuchner, B. Yonts, J. York
AN ACT relating to local occupational license tax forms.
Amend KRS 67.768 to require the Secretary of State to create a standard form to be used by all local tax districts for the filing of returns of net profits, gross receipts, and occupational license taxes.
HB 277 - AMENDMENTS
HCS/LM - Delete original provisions; create new sections of KRS 67.750 to 67.790 to require each local tax district in the Commonwealth that imposes occupational license taxes to submit copies of its tax return forms to the Secretary of State for inclusion on the one-stop business portal; require the Secretary to prescribe a standard form which shall be accepted by all local tax districts after review and approval of the Interim Joint Committee on Local Government, unless a tax district chooses to opt out of this requirement or is granted an exemption by the Secretary; state provisions that must be met for a tax district to either opt out of the requirement or be granted an exemption; provide that nothing in this Act shall be interpreted as altering or preempting tax collection requirements of a tax district; amend KRS 67.768 to provide that tax districts shall make forms available to business entities; amend KRS 67.790 to impose a penalty on a local tax district that fails to comply with certain provisions of this Act.
HCA (1/Title, S. Riggs) - Make title amendment.
HFA (1, J. Richards) - EFFECTIVE July 1, 2013.
HFA (2, J. Richards) - Remove requirement that the Interim Joint Committee on Local Government review and approve the proposed initial form prior to its promulgation; require that the Secretary of State provide a written report to the interim joint committee to update the members on the form development process; require the Secretary to send a copy of the proposed form to all interim joint committee members when it is filed with the Legislative Research Commission; provide that during the regulation review process the proposed form shall be assigned to the Interim Joint Committee on Local Government for consideration.
Jan 18-introduced in House
Jan 20-to Local Government (H)
Feb 2-posted in committee
Feb 6-floor amendment (1) filed
Feb 22-reported favorably, 1st reading, to Calendar with Committee Substitute, committee amendment (1-title)
Feb 23-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Friday, February 24, 2012; floor amendment (2) filed to Committee Substitute
Feb 27-3rd reading, passed 95-2 with Committee Substitute, committee amendment (1-title), floor amendment (2)
Feb 28-received in Senate
Mar 5-to Appropriations & Revenue (S)
Mar 20-reported favorably, 1st reading, to Consent Calendar
Mar 21-2nd reading, to Rules
Mar 26-posted for passage in the Consent Orders of the Day for Monday, March 26, 2012; 3rd reading, passed 36-0
Mar 27-received in House; enrolled, signed by Speaker of the House
Mar 30-enrolled, signed by President of the Senate; delivered to Governor
Apr 11-signed by Governor (Acts ch. 70)