05RS HB400

HB400

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HB 400/LM (BR 1585) - J. Draud

     AN ACT relating to county occupational license fees and declaring an emergency.
     Amend KRS 68.197 to prohibit the crediting of a city license fee against a county license fee except by agreement of the city and county as provided, prohibit a taxpayer from receiving a refund or credit for overpayment to a county if the credit or refund is attributable to KRS 68.197 as prescribed and the taxpayer seeks a credit from the county for a tax paid to a city within the county if a claim or the refund was filed or perfected after November 18, 2004; apply provisions retroactively; make new subsection severable from section; and create noncodified language to clarify the intent of the General Assembly relating to the crediting or refunding of local occupational fees. EMERGENCY.

HB 400 - AMENDMENTS


     HCS/LM - Retain original language and insert new subsection (10)(c) to require, in counties which have approved license fees by public referendum, license fees rates in effect on January 1, 2005, and maximum salary limits on which fees are calculated to remain unchanged unless approved by public referendum; prohibit the license fee rate from exceeding 1%; permit referendum on such questions to be placed on the ballot at nominating primary or general election.

     HFA (1, A. Simpson) - Amend Section 1(7) to require crediting of city license fees against county license fees imposed for the first time or increased after specified date except in counties which have a referendum approved license fee; require a crediting of city license fees against county license fees in counties with a referendum approved license fee unless the city ordinance imposing the tax provides otherwise; delete proposed new language in Section 1(10) relating to procedures for refunding and crediting overpayment of license fees, freezing current rates and maximum salary limits unless increases approved by referendum, retroactive applicability, and severability of subsection; and delete uncodified legislative intent language.

     HFA (2, A. Simpson) - Amend Section 1(7) to require crediting of city license fees against county license fees imposed for the first time or increased after specified date except in counties which have a referendum approved license fee; require a crediting of city license fees against county license fees in counties with a referendum approved license fee unless the city imposing the tax provides otherwise, including but not limited to eliminating a credit against the county tax both prospectively and retrospectively; delete proposed new language in Section 1(10) relating to procedures for refunding and crediting overpayment of license fees, freezing current rates and maximum salary limits unless increases approved by referendum, retroactive applicability, and severability of subsection; delete uncodified legislative intent language.

     Feb 10-introduced in House
     Feb 11-to Local Government (H)
     Feb 14-posted in committee
     Feb 17-reported favorably, 1st reading, to Calendar with Committee Substitute
     Feb 18-2nd reading, to Rules; floor amendments (1) and (2) filed to Committee Substitute
     Feb 23-posted for passage in the Regular Orders of the Day for Thursday, February 24, 2005
     Feb 24-3rd reading, passed 90-0 with Committee Substitute
     Feb 25-received in Senate
     Feb 28-to State and Local Government (S); taken from committee; laid on clerk's desk; taken from clerk's desk; 1st reading; returned to State and Local Government (S)
     Mar 2-reported favorably, 2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Thursday, March 3, 2005
     Mar 3-3rd reading, passed 25-4
     Mar 4-received in House; enrolled, signed by each presiding officer; delivered to Governor
     Mar 16-signed by Governor (Acts ch. 79)


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