2025 Regular SessionKentucky Legislature

HB490: AN ACT relating to local transient room taxes.

Legislative Summary

Amend KRS 91A.390 to require a quarterly filing of local transient room taxes for a person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental; create new section of KRS Chapter 91A.345 to 91A.394 to require local governing bodies who assess various local transient room taxes to provide information to the Secretary of State regarding those taxes and require the Secretary of State to develop a standard return, methods for electronic filing and payment, and publish contact information for local taxing districts; amend KRS 91A.392, 153.440, and 153.450 to conform; EFFECTIVE July 1, 2025.

Demographic Impact

Overall analysis of equity impact

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Bill History

2/12/2025
introduced in House
House of Representatives
2/12/2025
to Committee on Committees (H)
House of Representatives
2/14/2025
to Appropriations & Revenue (H)
House of Representatives
2/28/2025
taken from Appropriations & Revenue (H)
House of Representatives
2/28/2025
1st reading
House of Representatives
2/28/2025
returned to Appropriations & Revenue (H)
House of Representatives
2/28/2025
reassigned to Local Government (H)
House of Representatives

Status Information

Current Status
Introduced(2/12/2025)
Chamber
House of Representatives
Committee
Local Government(House of Representatives)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/1/197057.7 KB
Local Mandate
Local Mandate1/1/19703.1 KB