08RS HB665
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HB665

08RS

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HB 665 (BR 2294) - J. Glenn

     AN ACT relating to occupational taxes.
     Amend KRS 67.750 to update the reference to the Internal Revenue Code to the code in effect on December 31, 2007, for occupational licenses.

HB 665 - AMENDMENTS


     HFA (1, J. Glenn) - Amend the reference to the Internal Revenue Code in KRS 67.750 to reference the code in effect on December 31, 2006, as amended.

     SCS - Make Internal Revenue Code reference date effective for December 31, 2007; amend definition of compensation to make inclusion of fringe benefits and retirement contributions optional rather than mandatory.

     SCA (1, G. Tapp) - Make permissive rather than mandatory the inclusion of retirement contributions and other fringe benefits in the occupational tax base.

     SCA (2, R. Stivers II) - Retain original provisions, amend KRS 93.200 to prohibit cities from levying the occupational tax against persons who receive income for advocating on behalf of clients with governmental officials or employees unless the person received compensation for performing such services within the city for more than 90 days, or the person has a fixed place of business within the city.

     Feb 28-introduced in House
     Feb 29-to Local Government (H)
     Mar 7-posted in committee
     Mar 11-reported favorably, 1st reading, to Calendar
     Mar 12-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Thursday, March 13, 2008; floor amendment (1) filed
     Mar 14-3rd reading, passed 92-1 with floor amendment (1)
     Mar 17-received in Senate
     Mar 26-to Appropriations & Revenue (S)
     Mar 27-taken from committee Appropriations & Revenue (S); 1st reading; returned to Appropriations & Revenue (S)
     Mar 28-taken from committee Appropriations & Revenue (S); 2nd reading; returned to Appropriations & Revenue (S)
     Apr 15-recommitted to Appropriations & Revenue (S); reported favorably, to Rules with Committee Substitute, committee amendments (1) and (2) ; posted for passage in the Consent Orders of the Day for Tuesday, April 15, 2008; 3rd reading; committee amendments (1) and (2) withdrawn ; passed 38-0 with Committee Substitute ; received in House; to Rules (H)

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