AN ACT relating to local taxation.

Amend KRS 67.083 to allow a fiscal court of any county to levy all taxes not in conflict with the Constitution of Kentucky, provided that the fee or tax is authorized by the statutes of this state; amend KRS 67A.070 to allow urban-county governments county to levy all taxes not in conflict with the Constitution of Kentucky, provided that the fee or tax is authorized by the statutes of this state; amend KRS 67C.101 to allow consolidated local government to levy all taxes not in conflict with the Constitution of Kentucky, provided that the fee or tax is authorized by the statutes of this state; amend KRS 92.281 to allow cities of all classes levy all taxes not in conflict with the Constitution of Kentucky, provided that the fee or tax is authorized by the statutes of this state; amend KRS 610.350 to allow certain local government bodies to levy taxes within constitutional limitations, provided that the tax is authorized by the statutes of this state; amend KRS 83.520 to allow the legislative body of a city of the first class to levy all taxes within constitutional limitations, provided that the taxes are authorized by the statutes of this state; amend KRS 65.760 to allow local governments to levy certain taxes within certain limitations, provided that the taxes are authorized by the statutes of this state; create a new section of KRS Chapter 92 to prohibit municipal corporations that are authorized to levy and collect taxes or fees from levying the tax or fee unless the tax or fee is authorized by the statutes of this state; EFFECTIVE upon the ratification by voters of an amendment to Section 181 of the Constitution of Kentucky.