Local Option took legislative form Tuesday, February 11 as Senate Bill 135 (SB 135/LM)
The bill was sponsored by Senators: Paul Hornback (R), Walter Blevins, Jr. (D), Denis Parrett (D), Jerry P Rhoads (D). The specific language of the bill appears below.
AN ACT proposing to amend Section 181 of the Constitution of Kentucky relating to local levies of sales and use taxes.
Propose to amend Section 181 of the Constitution of Kentucky to authorize the General Assembly to confer upon the proper authority of any city or county the power to levy a local option sales and use tax, subject to specifically enumerated conditions and limitations; submit to the voters for approval or disapproval; supply ballot language.