HB 326/LM (BR 934) - R. Webb
AN ACT relating to license taxes of cities of the second through sixth classes.
Amend KRS 92.280 to limit license fees imposed by cities of the second through fifth classes to a maximum percentage of 1.5%; establish allowable tax bases, and provide that cities of the second through fifth classes may keep tax bases and percentages in effect as of January 1, 2008 and may raise percentages on those bases to a level of no more than 1.5%; provide that cities of the sixth class may not impose license fees at a percentage rate; amend KRS 92.281 to conform; Effective August 1, 2008.
Jan 17-introduced in House
Jan 22-to Local Government (H)