HB 518 — AN ACT relating to the collection of local business taxes and fees.

Summary

AN ACT relating to the collection of local business taxes and fees.

Bill Text

Action History

1. House Committee Substitute 1

2. Local Mandate to House Committee Substitute 1

3. Retain original provisions, in part; allow Secretary of State to determine if current forms fulfill the new requirements; add members of the Kentucky Occupational License Association and the Kentucky School Boards Association to the advisory committee; change the due date of the creation of the forms to June 1, 2027; change the date of adoption or acceptance of the electronic forms and electronic payments to July 1, 2029; change fee requirements; allow for exemption of certain tax districts from adopting the electronic forms and payments.

4. Local Mandate - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Administrative Regulations And Proceedings - Secretary of State, occupational license tax returns, sufficiency of current forms Advisory Boards, Commissions, And Committees - Advisory committee to the Secretary of State, occupational license tax returns, electronic forms Cities - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Counties - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Education, Finance - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Local Government - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Reports Mandated - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Special Districts - Standard electronic forms, payments for occupational license fees, deadlines, exemptions Taxation - Standard electronic forms, payments for occupational license fees, deadlines, exemptions

Sponsors

• P. Flannery, G. Brown Jr., D. Grossberg · Primary

Votes

Subjects